Do the accrued payroll journal entries for your company, that has a payroll expense of

$$520,000$ every two weeks. Your pay dates are $\frac{12}{24}\frac{?}{20}$ and $\frac{1}{7}\frac{?}{21}.$ Do the $\frac{12}{31}\frac{?}{20}$

journal entry, as well as the $\frac{1}{7}\frac{?}{21}$ journal entry.