Jan $13.$

Hired two full$-$time staff members, Lan and Liz, both who earn $$36,000$ a year and are paid bi$-$weekly beginning Jan $24..$ Assume basic payroll deductions for Ontario. They work five days a week $($Mon$-$Fri$).$

Adjustment transactions

Accrue wages payable to Lan and Liz as of Jan $31.$