n$.$ Accrue wages

December $31,$ Y$7$ is a Friday. All $($salaried and hourly$)$ employees are paid bi$-$weekly $($Monday $$ Friday work week$)$ every$-$other Friday for a $10$ day pay period $(5-$day work week$).$ The last pay$-$period ending was December $24$th$.$

Assume that hourly employees in December work $8$ hours per day.

In the Excel spreadsheet, see the tab $$Payroll Details$$ to perform any necessary calculations and accruals.

$\backslash$table$[[,,,,,,,,,],[$Name$,$Title,Wage,,,,,,,$],[,,$PAY PER D$,$WEEKLY,BI WEEKL,PAY ENDING,ADD: DEC $27-31$ ACCRUAL,TOTAL$],[$Brian Dennis,President,$$136,000\mathrm{.}00,$annually,,,,,,$],[$Jane Ferris,Controller,$$91,000\mathrm{.}00,$annually,,,,,,$],[$Lin Wang,Sales,$$78,000\mathrm{.}00,$annually,,,,,,$],[$Hannah Carter,Sales,$$78,000\mathrm{.}00,$annually,,,,,,$],[$Jessica Lampman,Supervisor,$$62,000\mathrm{.}00,$annually,,,,,,$],[$Larry Jones,Supervisor,$$62,000\mathrm{.}00,$annually,,,,,,$],[$Amy Fanshawe$-$Grad,Accountant,$$43,000\mathrm{.}00,$annually,,,,,,$],[$Max Vance,Labourer,$17\mathrm{.}25,$hourly,,,,,,$],[$John Demilo,Labourer,$17\mathrm{.}25,$hourly,,,,,,$],[$Kevin St Clair,Labourer,$17\mathrm{.}25,$hourly,,,,,,$],[$Allison Brubaker,Labourer,$17\mathrm{.}25,$hourly,,,,,,$],[,,,,,,,,,],[,,,,,,,,,],[,,,,,,,,,]]$