Pablo Management has nine employees, each of whom earns $235 per day. They are paid on Fridays for work completed Monday through Friday of the same week. Near year-end, the nine employees worked Monday, December 31, and Wednesday through Friday, January 2, 3, and 4. New Years Day (January 1) was an unpaid holiday. Prepare the year-end adjusting entry for wages expense and record payment of the employees wages on Friday, January 4.

• Record the year-end adjusting entry for wages expense.

Note: Enter debits before credits.

• Record payment of the employees' wages on Friday, January 4.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
January 04

Date	General Journal	Debit	Credit
December 31