Question 1 a. The trial balance of ABC Corporation shows a balance in payroll of $280,000. The last pay was December 23, 2022 and all employees were paid up to the end of day December 16th on this date. Employees are not paid for weekends but work 5 days a week - Monday through Friday. There are 5 plant employees who work 8 hours per day and are paid $30 per hour. No journal entry has been made to accrue any wages for these employees at the December 31 reporting date. No employees worked on December 25th or December 26th. Prepare the adjusting entry