The company has $15$ employees, who earn a total of $$1,800$ in salaries each working day. They are paid each Monday for their work in the five$-$day workweek ending on the previous Friday. Assume that December $31$ is a Tuesday, and all $15$ employees worked the first two days of that week. Because New Year$$s Day is a paid holiday, they will be paid salaries for five full days on Monday, January $6$ of next year.Answer is not complete.

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Prepare journal entries to record the first subsequent cash transaction in January of the next year for parts $c$ and $e.$