Wages payable $($B$/$S$)$ and Wages expense $($I$/$S$).$ On January $1,$ Year $20,$ a company reported a

wages payable balance of $$7,000.$ Wages paid in cash during the month of January totaled

$$35,000$ and the company calculated a wages payable balance at the end of January totaling

$$5,000.$

a$.$ Assume the cash payment of wages is properly recorded to the real $($asset$/$liability$)$ and

nominal accounts related to wages. What is the proper adjusting entry at $1/31/20?$