JST Services employs 50 workers who are each paid $900 per week. JST allows each employee two weeks of paid vacation per year. In addition, the company allows each employee one week of paid sick leave per year. No employees used vacation days or sick leave in the first quarter. In April, a total of three weeks of vacation and one week of sick leave were used by various employees.

	Required:
a.	Prepare the journal entry to record JST's quarterly liability for compensated absences on March 31. (Ignore payroll taxes.)
b.	Prepare the April 30 journal entry to record the payment of four weeks of payroll, which includes the employee use of compensated absences. (Ignore payroll taxes.)

CHART OF ACCOUNTSJST ServicesGeneral Ledger

	ASSETS
111	Cash
121	Accounts Receivable
141	Inventory
152	Prepaid Insurance
181	Equipment
189	Accumulated Depreciation

	LIABILITIES
211	Accounts Payable
222	Liability for Compensated Absences
231	Salaries Payable
250	Unearned Revenue
261	Income Taxes Payable

	EQUITY
311	Common Stock
331	Retained Earnings

	REVENUE
411	Sales Revenue

	EXPENSES
500	Cost of Goods Sold
511	Insurance Expense
512	Utilities Expense
521	Salaries Expense
532	Bad Debt Expense
540	Interest Expense
541	Depreciation Expense
559	Miscellaneous Expense
910	Income Tax Expense