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Spanola Company's Weekly Payroll of $30,000 Is Paid Every Friday

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Spanola Company's weekly payroll of $30,000 is paid every Friday for a 5-day workweek. Assume that the last day of the fiscal year falls on Wednesday.
Which of the following journal entries would be made on the first Friday following the year-end?
Spanola Company's weekly payroll of $30,000 is paid every Friday for a 5-day workweek. Assume that the last day of the fiscal year falls on Wednesday. Which of the following journal entries would be made on the first Friday following the year-end?

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