Scottway Company has monthly accounting periods and the following adjusting entries are for the month ending March 31st 2019. On Friday, 27th March 2019, Scottway Company made the correct journal entry for the payment of wages amounting to $9,800 and to the IRD (Inland Revenue Department) for the associated PAYE of $2,940. These payments represent 10 working days. The IRD and payroll pay date will next happen in April; Scottway Company is closed on weekends, however, all of the employees worked on March 30th and March 31st.

Q1. Prepare the necessary adjusting journal entry on March 31st 2019.

Q2. Assuming payment for 10 working days, please prepare the journal entry for the next IRD and payroll payments for April 2019.