Skiles Company's weekly payroll amounts to $15,000, and payday is every Friday. Employees work 5 days per

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Skiles Company's weekly payroll amounts to $15,000, and payday is every Friday. Employees work 5 days per week, Monday through Friday. The appropriate journal entry was recorded at the end of the accounting period, Tuesday, December 31, 2019.
Required:
What journal entry is made on Friday, January 3, 2019?
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