Wages earned by employees during December 2010, unpaid and unrecorded at December 31, 2010, amounted to $3,000. The last paychecks were issued December 28; the next payments will be made on January 6, 2011. The unadjusted balance in Wages expense was $36,000 at December 31, 2010.
Indicate the account names and adjusted balances that should be reported on Jaworski's year-end balance sheet and income statement.