The Following Two Separate Situations Require Adjusting Journal Entries to Prepare

The following two separate situations require adjusting journal entries to prepare financial statements as of the fiscal year ended April 30.For each situation,present both the April 30 adjusting entry and the subsequent entry during May to record the payment of the accrued expenses or receipt of the accrued revenue.
a.Cage Company has 10 employees,who earn a total of $2,900 in salaries each working day.They are paid on Monday for the five-day workweek ending on the previous Friday.Assume that fiscal year ended April 30,is a Thursday and all employees will be paid salaries for five full days on the following Monday.All employees worked each day.
b.Services of $4,000 have been performed for a client through April 30.The client will pay the entire amount of the contract when services are completed on May 23.
c.Paid the employees salaries on May 4.
d.Received payment from the client in the amount of $11,500 for services that are now completed on May 23.