What is the adjusting entry?

Wages are paid fortnightly on Friday for the fortnight just worked (up to and including the Friday). The next wages payment will be made on 2nd March 2018 and it will be for the same amount as on the 16th February - Emma ($1962 + $352 tax) and Lily ($1680, + $ 254 tax).

Emma and Lily only work Monday to Friday. They work 8 hours a day. Calculate the amount of wages payable at the end of February. Hint: work out daily rate * number of days to end February