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On December 31, the trial balance shows wages expense of $390. An additional $130 of wages was earned by the employees, but has not yet been paid. Analyze this adjustment for wages using T accounts, and then formally enter this adjustment in the general journal. (Trial balance is abbreviated as TB.)
(Income Statement)
Wages Expense
(Balance Sheet)
Wages Payable
Page:
CREDIT DATE DOC. POST NO. REF ACCOUNT TITLE DEBIT 1 20- Dec. 31 1 2 2

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Tundexi

Answer:

                      (Income Statement)

                          Wages Expenses

Trial balance     $390 |

Adjustment       $130  |

Balance             $520 |

                      (Balance Sheet)

                      Wages Payable

                                  |  Adjustment      $130

Date     Account Titles           Debit    Credit

Dec 31  Wages expenses       $130

2020         Wages payable                   $130

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