Total weekly salaries expense for all employees is $15,600. This amount is paid at the end of the day on Friday of each five-day work week. May 31 falls on a Tuesday, which means that the employees had worked two days since the last payday. The next payday is June 3. Prepare the May 31 adjusting journal entry. Prepare the entry to record the payment of the June 3 payroll, including the accrued expenses. Assume the company does NOT use reversing entries.