On the basis of the following data, (a) Journalize the adjusting entries at June 30, the end

Question:

On the basis of the following data,
(a) Journalize the adjusting entries at June 30, the end of the current fiscal year, and
(b) Journalize the reversing entries on July 1, the first day of the following year.
1. Wages are uniformly $9,375 for a five-day workweek, ending on Friday. The last payday of the year was Friday, June 27.
2. Accrued fees earned but not recorded at June 30, $6,100.