Exercise 3-3 Adjusting and paying accrued wages LO P3 Pablo Management has seven employees, each of whom earns $90 per day. They are normally paid on Fridays for work completed Monday through Friday of the same week. Near year-end, the seven employees worked Monday December 31 and Wednesday through Friday, January 2, 3, and 4. New Year's Day (January 1) was an unpaid holiday. Prepare the year-end adjusting entry for wages expense and record payment of the employees' wages on Friday January 4. View transaction list Journal entry worksheet