The company wages expense is paid every 20th. With the number of freelancers of 20 people, the wage expense paid per day 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!