Please read the entire post. There are two sections, please read sections one and two of this question. [ SECTION ONE ] Bramble Companys weekly payroll, paid on Fridays, totals $ 10,900. Employees work a 5-day week. Prepare Brambles adjusting entry on Wednesday, December 31, and the journal entry to record the $ 10,900 cash payment on Friday, January 2. [ SECTION TWO ] The wages expense recorded for December 31 is $6,540. To obtain this result you do the following calculation: $10,900/5*3 I understand that I need to divide the $10,900 by the days worked throughout the week which is 5 days, but why do I multiply it by 3? What does number 3 represent in this exercise? Can someone explain to me? Would gladly appreciate the feedback!