I do not understand how they came up with the answers in this problem. Please explain. Thank you!

Requirement 2. Journalize the subsequent journal entries for adjusting entries a,d, and g. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. Each Friday, Lindy pays employees for the current week's work. The amount of the weekly payroll is $8,500 for a five-day workweek. This year December 31 falls on a Monday. Lindy will pay its employees on January 4. Journalize the subsequent journal entry that Lindy will record on January 4