On January 9, a company pays $5,310 for salaries and wages of which $2,160 was reported as Salaries and Wages Payable on December 31. Give the entry to record the payment.

On December 31

The journal entry is shown below:

Salaries and wages payable A/c Dr $2,160

Salaries and Wages expense A/c Dr $3,150

To Cash A/c $5,310

(Being the payment is recorded)

The computation is shown below:

For Salaries and Wages expense

= Cash account - Salaries and wages payable

=$5,310 - $2,160

= $3,150