Hobble management has 6 employees each of whom earns $145 per day. They are paid on Fridays for work completed Monday through Friday of the same week near year end, the 6 employees worked monday, December 31st and Wednesday, Thursday and friday, January 2nd third, and fourth New Year's Day. January 1st was an unpaid holiday. Prepared the December 31st year in adjusting entry for wages, expense, and record payment of the employees wages on Friday, January 4th