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...

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 that Barnes Company should make to accrue wages.