eBook Accrued Wages and Payment of Payroll Hansen Legal offices are open Monday through Friday, and Hansen pays employees salanes of $35,000 every other Friday. During the current year, December 31 falls on a Wednesday, and the next payday is January 7. Required: Given this information, determine the adjusting journal entry that Hansen must make on December 31 as well as the journal entry to record the payment of the payroll on January 7. If an amount box does not require an entry, leave it blank.