On December $31,20-,$ Karmansky Company needed to record its accrued wages for year$-$end. If December $31$ is a Tuesday, then Karmansky Company must account for two days of wages.

The company operates on a five$-$day workweek, the prior week's gross pay was $$32,650,$ and the net pay was $$21,330.$

Journalize the adjusting entry to be made on December $31$ for the accrued wages.