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

The company operates on a five-day workweek, the prior week's gross pay was $48,400, and the net pay was $31,460.

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

If an amount box does not require an entry, leave it blank.

Account	Debit	Credit
wages expense	fill in the blank	fill in the blank
Wages Payable	fill in the blank	fill in the blank