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Employees at Cheyenne Corp. are paid $13200 cash every Friday for working Monday through Friday. The calendar year accounting period ends on Wednesday, December 31. How much salaries and wages expense should be recorded two days later on January 2? $13200 O $7920 O $5280 O None, expense recognition requires the weekly salary to be accrued on December 31. Based on the account balances below, what is the total of the debit and credit columns of the adjusted trial balance? Service revenue Cash Unearned service revenue Salaries and wages expense Common stock $5730 Equipment 2625 Prepaid insurance 5390 Depreciation expense 1220 Accum.depreciation 520 Retained earnings $7570 1345 930 1490 560 O $11540 O $13690 O $13400 O $12200