Vintage Clothing Co. is open for business six days a week. Weekly total salaries of $7,080 are paid every Monday morning to employees for salary earned during the previous six- day workweek (Monday through Saturday). At year end on July 31, three days remain unpaid. Prepare the journal entries to record the following:

a. the adjusting entry to accrue salaries at year end.

b. the payment of salaries on the first payday after year end.