eLibrary Link English (en) XYZ Company has a December 31 year end. Prepare any required year end adjusting journal entry. Date is required but explanations are NOT required. At December 31, wages for the two employees of XYZ were owing. Each employee had worked 3 days (8 hours per day at $20 per hour) since they were last paid for days worked through Friday, December 26. The employees do not work on weekends. 1 B 93