Determine the account and amount to be debited and the account and amount to be credited for the following adjustment. On December $31,20$X$1,$ the firm owed wages totaling $$5,400.$

Journal entry worksheet

$1$

Record adjusting entry for wages owed.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[\backslash$table$[[$December $31,],[20$X$1]],,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$