Identify the type of adjustment necessary (the type of item involved) and record the transaction for the event. Make sure to include the ending balances after adjustment.

Assume Mover Lights Corp. pays salaries on the 28th of each month. Light stuffers earn $280/day with a 7-day work week. June 30th is the end of the accounting period. Light stuffers have worked on the 28th, 29th, and 30th but have not yet been paid for those days. The June 30 adjustment is:

Assets =			Liabilities + Stockholders' Equity
	Cash	Office Equipment	Accumulated Depreciation	Salaries Payable	Common Stock	Retained Earnings
Adjustment				_____________		_____	_____
Bal.				_____________		_____