Journal entry

Information only September 21: A part-time worker was hired at $15 per hour to work the customer service desk. One pay period is the 1st of the month through the 15th, and the other is the 16th through the end of the month. Paydays are the 20th for the first pay period and the 5th of the following month for the second pay period. (No entry required on this datefor informational purposes only.)

September 30: Calculate the payroll accrual for employees first paycheck for 12 hours to be delivered on October 5.