Total weekly salaries expense for all employees is $10,000. This amount is paid at the end of the day on Friday of each five-day workweek. April 30 falls on a Tuesday, which means that the employees had worked two days since the last payday. The next payday is May 3. Prepare the required adjusting entry, if any.

Please see answer in explanation column

Explanation:

A) Journal to record accrued salaries on April 30, which is a pay day

Date             Accounts                       Debit                      Credit

April 30    Salaries expense             $4000  

                Salaries Payable                                               $4,000

Calculation:

salaries expense = Principal amount x period  (which fell on tuesday)

= 10,000 x 2/5 = $4,000

b) Journal to record accrued salaries on April 30 and current salaries on May 3

Date             Accounts                       Debit                      Credit

May 3    Salaries      Payable        $4000  

                Salaries expense           $6,000

                   Cash                                                               $10,000

Calculation:

salaries expense = Principal amount x period(remaining 3 day work period)

= 10,000 x 3/5 = $6,000

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