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September 21: A part-time worker was hired at $15 per hour to work the customer service desk. One pay period is the 1st of the month through the 15th, and the other is the 16th through the end of the month. Paydays are the 20th for the first pay period and the 5th of the following month for the second pay period. (No entry required on this datefor informational purposes only.)

September 30: Calculate the payroll accrual for employees first paycheck for 12 hours to be delivered on October 5.

October 5: Paid employee for period ending September 30.

October 20: Paid employee with 20 hours for period ending October 15.

October 31: Accrued wages earned for employee with 15 hours for period of October 16 through October 31.

November 5: Paid employee for period ending October 31.

November 20: Paid employee with 17 hours for period ending November 15.

November 30: Accrued wages earned for employee with 22 hours for period November 16 through November 30.

December 5: Paid employee for period ending November 30.

December 20: Paid employee with 16 hours for period ending December 15.

December 31: Accrued wages earned for employee with 18 hours for period of December 16 through December 31.