Ivanhoe Company has an accounting niscal year IS UTURU, Tp. Friday. Payroll records indicate the following salary costs were incurred: Date Amount Monday June 28 $3,800 Tuesday June 29 4,600 Wednesday June 30 3,200 Thursday July 1 3,800 Friday July 2 3.200 The company also purchased a used car at the beginning of the month (June 1) for $ 7.200 cash. The vehicle has a useful life of 5 years. (a) Prepare any necessary adjusting journal entries that should be made at year end on June 30. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries) 31 10