Pablo Management has ten employees, each of whom earns $170 per day. They are paid on Fridays for work completed Monday through Friday of the same week. Near year-end, the ten employees worked Monday, December 31, and Wednesday, Thursday, and Friday, January 2, 3, and 4. New Years 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.

Note: Enter debits before credits.

DateGeneral JournalDebitCreditDecember 31

DateGeneral JournalDebitCreditJanuary 04