A company pays each of its two office employees each Friday at the rate of $120 per day for a five-day week that begins on Monday. If the monthly accounting period ends on Tuesday and the employees worked on both Monday and Tuesday, the month-end adjusting entry to record the salaries earned but unpaid is:

Debit Salaries Expense $480 and credit Salaries Payable $480

Step-by-step explanation:

Firstly, we will need to calculate the salary expense of the company on these two employees.

Mathematically, that would be

2 employees * 2 days * 120/employee/day = 2 * 2 * 120 = $480

Thus, the month-end adjusting entry to record the salaries earned but unpaid is that salaries expense will be debited $480 and salaries payable will be credited $480

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