Total weekly salaries expense for all employees is $12,000. This amount is paid at the end of the day on Friday of each five-day workweek. April 30 falls on Tuesday of this year, which means that the employees had worked two days since the last payday. The next payday is May 3.

how do I adjust a journal entry to prepare a financial statement as of April 30th

please present both the April 30 adjusting entry and the subsequent entry during May to record the payment of the accrued expenses.