Explanation:
The appropriate adjustment entry is as follows
Salaries and wages expense A/c Dr $23,328
To Salaries and wages payable A/c $23,328
(Being the salary and wages expense is recorded)
The computation is shown below:
= Weekly wages × number of days ÷ total number of days in a week
= $38,880 × 3 days ÷ 5 days
= $23,328