Journal Entries $-$ Brief Exercise $4-6($Algo$)$ Record adjusting entry for salaries payable $($LO$4-3)$

Fighting Irish Incorporated pays its employees $$4,200$ every $2$ weeks $($ $$300$ per day$).$ The current two$-$week pay period ends on

December $28,2026,$ and employees are paid $$4,200.$ The next two$-$week pay period ends on January $11,2027,$ and employees are

paid $$4,200.$

Required:

Record the adjusting entry on December $31,2026.$

Note: If no entry is required for a particular transaction or event, select $"$No Journal Entry Required" in the first account field.

Journal entry worksheet

$1$

Record the adjusting entry for employee salaries on December $31.$

Note: Enter debits before credits.