Glenn Company has an accounting fiscal year that ends on APRIL 30. The company also has a policy of paying the weekly payroll on Friday. Payroll records indicate the following salary costs were incurred. Monday Tuesday Wednesday Thursday Friday Date APRIL 28 APRIL 29 APRIL 30 MAY 1 MAY 2 Amount $3,000 3,800 3,300 3,500 2,400 (a) Prepare any necessary adjusting journal entries that should be made at year-end on APRIL 30. (b) Prepare the journal entry to record the payment of the weekly payroll on MAY 2.