The total weekly payroll for Classic Auto Repairs Ltd. is $5,000 ($1,000 per day). The payroll is

Question:

The total weekly payroll for Classic Auto Repairs Ltd. is $5,000 ($1,000 per day). The payroll is paid every Monday for employee salaries earned during the previous five-day workweek (Monday through Friday, inclusive). Salaries were last paid on Monday, November 28. This year the company's year end, November 30, falls on a Wednesday. Salaries will be paid next on Monday, December 5.

Prepare the journal entries to record each of the following:

(a) Payment of the salaries on November 28

(b) The adjustment to accrue salaries at November 30