for the fourth journal entry i don't have the options for Unearned Member Fees and Member Fees Earned so what should i put instead and how did u get the answer 16900? this is the question

I looked this up "As of December 31, employees had earned $1,300 of unpaid and unrecorded salaries. The next payday is January 4, at which time $1,625 of salaries will be paid." to find answers but I also want explanation to how to get the answers.