please explain why these journal entries make sense specifically for the January 2 one.... why is the payable on January 2, $8000?

Accrued expenses (labilities): expenses incurred before cash is paid or liability recorded Example: Sparky pays employees every other Friday. Employees work 5 days (MF) and earn $1,000/day. Fiscal year end and Dec 31st falls on the second Wednesday in the pay period. Provide the required Ale and the entry on Jan 2nd of the next year pay day. 8,000 in yt 1 and 2,000 in 2_the 8,000 is owed on 12/31 (Tiability) 8000 12/31 salaries exp Salaries payable 8000 salaries exp Salaries payable Cash 2000 8000 10,000 S19 PM 1 02 370 words