Hello, I need help in this problem, can you please explain to me step by step. Thank you!

1.	Wages are uniformly $66,000 for a five-day workweek, ending on Friday. The last payday of the year was Thursday, June 27.
2.	Accrued fees earned but not recorded at June 30, $25,000.

a. Using the above data, journalize the adjusting entries at June 30, the end of the current fiscal year.

(1)
	Accrued wages
(2)
	Accrued fees earned.

b. Using the above data, journalize the reversing entries on July 1, the first day of the following year.

(1)
	Reversing entry.
(2)
	Reversing entry.