Pablo Management has five employees, each of whom earns $$250$ ?per day. They are paid on Fridays for work completed Monday through Friday of the same week. Near year$-$end, the five employees worked Monday, December $31,$ ?and Wednesday, Thursday, and Friday, January $2,3,$ ?and $4.$ ?New Year's Day $($January $1)$ ?was an unpaid holiday.

Prepare the December $31$ ?year$-$end adjusting entry for wages expense and record payment of the employees' wages on Friday, January $4.$