Instructions: Record AJE at 12/31 and the initial or subsequent JE for each assuming no previous AJE has been made: For more practice do Quick Study 3-12 in the back of chapter 3 in your textbook 3- Accrued Expense: Employee is paid at the end of the work week $500 (5 days x $100). Only 2 days of the work week fall in December, while the other 3 fall in January. Payday is January 3 General Journal Account Name Ref Date Debit Credit AJE 12/31 Subsequent JE 1/3 Salaries Expense Salaries Payable O Bal. Unadj. balanc accrued exp accrued exp. OAdjusted balance adj. balance Instructions: Record AJE at 12/31 and the initial or subsequent JE for each assuming no previous AJE has been made: For more practice do Quick Study 3-14 in the back of chapter 3 in your textbook. 4 Accrued Revenue: Services in $700 were performed but not yet invoiced as of 12/31. Customers paid on January 20. General Journal Account Name Debit Date Ref Credit AJE 12/31 Subsequent JE 1/20 Service Revenue Accounts Receivable 0 Bal. Unadj. balance accrued rev. accrued rev. O Adjusted balance adj. balance