Cook builders pays its workers every two weeks. as of december 31 of year 1, workers have earned wages of $9,000 for which they have not yet been paid; they will not be paid these wages until january of next year. the correct adjusting entry was made. on january 5 of year 2, cook builders paid total wages to the employees of $15,000, of which $9,000 related to work performed last year. which one of the following is included in the journal entry necessary on january 5 of year 2 to record the payment of $15,000 in cash?