Dallison Company Has an Accounting Fiscal Year, Which Ends on June

Dallison Company has an accounting fiscal year, which ends on June 30. The company also has a policy of paying the weekly payroll on Friday. Payroll records indicate the following salary costs were incurred. $\begin{array}{llr} & \text { \underline{\text{Date }} } & \text { \underline{\text{Amoun }} t } \\ \text { Monday } & \text { June 28 } & \$ 3,200 \\\text { Tuesday } & \text { June 29 } & 2,800 \\\text { Wednesday } & \text { June 30 } & 2,900 \\\text { Thursday } & \text { July 1 } & 3,000 \\\text { Friday } & \text { July 2 } & 2,600\end{array}$ Instructions:
(a) Prepare any necessary adjusting journal entries that should be made at year end on June 30.
(b) Prepare the journal entry to record the payment of the weekly payroll on July 2.