Fighting irish incorporated pays its employees $3,640 every two weeks ($260/day). the current two-week pay period ends on december 28, 2018, and employees are paid $3,640. the next two-week pay period ends on january 11, 2019, and employees are paid $3,640.1. record the adjusting entry on dec. 31, 20182. record the payment of salaries on jan. 11, 20193. calculate the 2018 year-end adjusted balance of salaries payable (assuming the balance of salaries payable before adjustment in 2018 is $0)

1. Salaries expense A/c $780

               To Salaries payable A/c $780

(Being adjusting salary is recorded)

2. Salaries expense A/c Dr $2,860   ($260 × 11 days)

Salary payable A/c Dr $780

    To Cash A/c $3,640

(Being the payment is recorded)

3. $780

Explanation:

1. The adjusting entry is presented below:

Salaries expense A/c $780

               To Salaries payable A/c $780

(Being adjusting salary is recorded)

The salaries expense is calculated below:

= Salary per day × number of days

= $260 × 3 days

= $780

The number of days is calculated from Dec 28 to Dec 31

2. The entry would be

Salaries expense A/c Dr $2,860   ($260 × 11 days)

Salary payable A/c Dr $780

    To Cash A/c $3,640

(Being the payment is recorded)

3. The year-end adjusting balance would be

= Salaries Payable before adjustment + adjustment balance

= $0 + $780

= $780

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