The employees of Neat Clothes work Monday through Friday. Every other Friday the company issues payroll checks totaling $32,000. The current pay period ends on Friday, July 3. Neat Clothes is now preparing quarterly financial statements for the three months ended June 30. What is the adjusting entry to record accrued salaries at the end of June?

Salaries expense 22,400

Salaries payable 22,400

Amount accrued: $32,000 x 7/10 = $22,400

Can you explain how did we get 22,400? I dont not get $32,000 x 7/10

why we divide 7 over 10? what does 7 mean and what does 10 represent?