Giblin’s Goodies pays employees weekly on Fridays. However, the company notices that August 31 is a Thursday, and the pay period will end on September 1. The payroll data for August 31-September 1 is as follows:

	Date		Description	Post Ref.	Debit					Credit
1	Aug	31	Salaries and Wages Expense
2			Employee Federal Income Tax Payable
3			Social Security Tax Payable
4			Medicare Tax Payable
5			State Income Tax Payable
6			Salaries and Wages Payable
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8	Sept	1	Employee Federal Income Tax Payable
9			Social Security Tax Payable
10			Medicare Tax Payable
11			State Income Tax Payable
12			Salaries and Wages Payable
13			Salaries and Wages Expense
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