Please help with this short and simple journal.

X Chart of Accounts X Instruction Ski Master Company pays weekly salaries of $3, 100 on Friday for a five-day week ending on that day. CHART OF ACCOUNTS Ski Master Company Required: General Ledger Journalize the necessary adjusting entry at the end of the accounting period, assuming that the period ends on Wednesday. Refer to the Chart of Accounts for exact wording of account titles. ASSETS REVENUE General Journal X 11 Cash 41 Fees Earned 12 Accounts Receivable EXPENSES Journalize the necessary adjusting entry on December 31, assuming that the period ends on Wednesday. Refer to the Chart of Accounts for exact wording of 13 Supplies 14 Prepaid Insurance 51 Advertising Expense account titles. 16 Office Building 52 Insurance Expense 17 Accumulated Depreciation-Office Building 53 Interest Expense PAGE 1 54 Salaries Expense JOURNAL LIABILITIES 65 Supplies Expense DATE DESCRIPTION POST. REF. DEBIT CREDIT 21 Accounts Payable 56 Utilities Expense 22 Notes Payable 57 Depreciation Expense 23 Unearned Fees 59 Miscellaneous Expense 24 Salaries Payable 25 Interest Payable EQUITY 31 Owner, Capital 32 Owner, Drawing