Vintage Clothing Co. is open for business six days a week. Weekly total salaries of $7,080 are paid every Monday morning to employees for salary earned during the previous six-day workweek (Monday through Saturday). The company has a July 31 fiscal year end, which falls on Thursday this year. Salaries were last paid on Monday, July 28 (for July 21 to 26). The next payday is Monday, August 4 (for July 28 to August 2). Prepare the journal entries to record the following:
(a) The payment of salaries on July 28.
(b) The adjusting journal entry to accrue salaries at July 31.
(c) The payment of salaries on August 4.