222. Barnes Company has 20 employees who are each paid $80 per day for a 5-day workweek. The employees are paid each Friday. This year the accounting period ends on Tuesday. Prepare the December 31...

222. Barnes Company has 20 employees who are each paid $80 per day for a 5-day workweek. The employees are paid each Friday. This year the accounting period ends on Tuesday. Prepare the December 31 year-end adjusting journal entry Barnes Company should make to accrue salaries.

223. Show the December 31 adjusting entry to record $750 of earned but unpaid salaries of employees at the end of the current accounting period.

224. Western Company had $500 of store supplies available at the beginning of the current year. During the year Western Company purchased $2,750 worth of store supplies. On December 31 of this year $375 worth of store supplies remained.

a. Calculate the amount of Western Company's store supplies expense for the current year. (Show your calculations.)

b. Prepare the journal entry to adjust the supplies account.

225. During the current year ended December 31, clients paid fees in advance for accounting services amounting to $25,000. These fees were recorded in an account called Unearned Accounting Fees. If $3,500 of these fees are still unearned on December 31 of this year present the December 31 adjusting entry to bring the accounts up to date.