Prepare the December $31$ year$-$end adjusting entry for wages expense and record payment of the employees' wages on Friday, January $4.$

Journal entry worksheet

$1$

$2$

Record the December $31$ year$-$end adjusting entry for wages expense.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$December $31,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$

Prepare the December $31$ year$-$end adjusting entry for wages expense and record payment of the employees' wages on Friday, January $4.$

Journal entry worksheet

$1$

$2$

Record payment of the employees' wages on Friday, January $4.$

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$January $04,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$