Oriole Company has an accounting fiscal year which ends on June $30.$ The company also has a policy of paying the weekly payroll on

Friday. Payroll records indicate the following salary costs were incurred.

$($a$)$

Prepare any necessary adjusting journal entries that should be made at year end on June $30.($List debit entry before credit entry.

Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No

Entry" for the account titles and enter $0$ for the amounts.$)$

Date

Account Titles and Explanation

Debit

Credit

June

$30$