Tiger Inc. pays employees on a weekly basis. The week ends on Friday, January 3, and employees are given January 1 as a paid holiday. Weekly salaries are $60,000. What is the entry to accrue wages on 12/31/22?

( I know the final answer is Salaries Expense 24,000 Salaries Payable 24,000, but how did you get $24,000?? )

Thank you!!