e] The owners declared and paid themselves a dividend of $2,000 in December. For tax planning purposes the owners have declared a bonus payable to themselves of $45,000. They aren't planning to make the actual payment until 2018. f) Wages of $28,000 were paid on December 8, and December 22. Wages will be paid again on January 5, 2018. (ABC operates every day not just Monday-Friday, ignore the effects of any statutory holidays during this period.)