The company wages expense is paid every 20. With a total of 20 casual employees, the daily wage expense is Rp.4,000,000. Wages for working days after the 20th, paid on the 20th of the following month. The remaining workdays after payment of wages on October 20 are 6 days.

Make adjusting entries to be made for the preparation of the monthly financial statements as of October 31, 2015 for the transaction!