FastForward's employee earns $70 per day, or $350 for a five-day workweek beginning on Monday and ending on Friday. page 93 Step 1: Its employee is paid every two weeks on Friday. On December 12 and 26, the wages are paid, recorded in the journal, and posted to the ledger. Step 2: The calendar in Exhibit 3.10 shows three working days after the December 26 payday (29, 30, and 31). This means the employee has earned three days' salary by the close of business on Wednesday, December 31, but this salary cost has not been paid or recorded. FastForward must report the added expense and liability for unpaid salary from December 29, 30, and 31