Oriole Company's weekly payroll, paid on Fridays, totals \$9,620. Employees work a 5-day week. Prepare Oriole's adjusting entry on Wednesday, December 31 , and the journal entry to record the $9,620 cash payment on Friday, January 2 . (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account tities and enter 0 for the amounts.)