Answer:
$937,800
Explanation:
The adjusting entry would be
Salaries expense A/c $12,800
To Salaries payable A/c $12,800
(Being salary is adjusted)
The salaries expense is computed below:
= Total five days × number of days ÷ total number of days
= $32,000 × (2 ÷ 5)
= $12,800
Now the ending balance of salaries expense would be
= Unadjusting balance + adjusting balance
= $925,000 + $12,800
= $937,800