how do I make the adjusted journal entries?

incul atatements preparrd at the end of its firn year of operations. asd 26 and elec four drys (December 2831 ) in the following weck. These cam: ind will be reficered in the january payrolls. Two-coliarn joornul paper is proviled for we in jourtaliring the following entry on the hottom of this page. Prepare rbe adjusting entry as of December 31 to record the alarics and waket that have accracd but remain unpaid as of the end of ehe yeat. When calculating the amount of the accrual for each bourly worket, asvame each employee worked cight hours on cach day during the period with no. owcrtime (afudent works a 36-hour wcek-student worked 32 hours for the period December 28 througla December 31). For cach salaried workef, the accrual will amount to 14/10 of the worker's biwcekly earninge, except for Zimatrman who woeked only 10 days. Fach of the Labor cost accounts should he debited for the appropriate amount of the accrual, and Salaries and Wages Payable should be credited for the rotal amount of the accrual, There is no liability for payroll taxes on the accrued salaries and wages until the workers ate actually paid. Therefore, the coenpuny follows the practice of not aceruing payroll taxes. 2. Also, prefare the adjuating entry as of Decembet 31 to record the accrued vacation pay as of the end of the year. Record the expense in a vacation bencfits cxpense account, and credit the appropriate liability account. Use the joumal paper prowided bclow: As of December 3 , the racation time carned but not used by each. employct it linted here. JOURNAL incul atatements preparrd at the end of its firn year of operations. asd 26 and elec four drys (December 2831 ) in the following weck. These cam: ind will be reficered in the january payrolls. Two-coliarn joornul paper is proviled for we in jourtaliring the following entry on the hottom of this page. Prepare rbe adjusting entry as of December 31 to record the alarics and waket that have accracd but remain unpaid as of the end of ehe yeat. When calculating the amount of the accrual for each bourly worket, asvame each employee worked cight hours on cach day during the period with no. owcrtime (afudent works a 36-hour wcek-student worked 32 hours for the period December 28 througla December 31). For cach salaried workef, the accrual will amount to 14/10 of the worker's biwcekly earninge, except for Zimatrman who woeked only 10 days. Fach of the Labor cost accounts should he debited for the appropriate amount of the accrual, and Salaries and Wages Payable should be credited for the rotal amount of the accrual, There is no liability for payroll taxes on the accrued salaries and wages until the workers ate actually paid. Therefore, the coenpuny follows the practice of not aceruing payroll taxes. 2. Also, prefare the adjuating entry as of Decembet 31 to record the accrued vacation pay as of the end of the year. Record the expense in a vacation bencfits cxpense account, and credit the appropriate liability account. Use the joumal paper prowided bclow: As of December 3 , the racation time carned but not used by each. employct it linted here. JOURNAL