Irina Company pays its employees weekly. The last pay period for 20-1 was on December 28. From December 28 through December 31, the employees earned $1,754.00, so the following adjusting entry was made:

The first pay period in 20-2 was on January 4. The totals line from Irina Company's payroll register for the week ended January 4, 20-2, was as follows:

REQUIRED
1. Prepare the journal entry for the payment of the payroll on January 4, 20-2.
2. Prepare T accounts for Wages and Salaries Expense and Wages and Salaries Payable showing the beginning balance, January 4, 20-2, entry, and ending balance as of January 4,20-2.

Transcribed Image Text:

30-1 31 Wages and Salaries Expense 5 Dec. 6. 175 4 00 Wages and Salaries Payable 175 4 00 6 To record accrued wages and salaries