Pablo Management has three employees, each of whom earns $$130$ per day. They are paid on Fridays for work completed Monday through Friday of the same week. Near year$-$end, the three employees worked Monday, December $31,$ and Wednesday, Thursday, and Friday, January $2,3,$ and $4.$ New Year$$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 $4.$