Journal entry worksheet Record the December 31 year-end adjusting entry for wages expense. Note: Enter debits before credits. Pablo Management has six employees, each of whom earns $95 per day. They are paid on Fridays for work completed Monday through Friday of the same week. Near year-end, the six employees worked Monday, December 31, and Wednesday, Thursday, and Friday, January 2,3, and 4. New Year's Day (January 1) was an unpaid holiday. Prepare the Decembr 31 year-end adjusting entry for wages expense and record payment of the employees' wages on Friday, January 4. Journal entry worksheet Record payment of the employees' wages on Friday, January 4. Note: Enter debits before credits