Complete Cleaning Services Pays Out Wages Every Week on Friday $$\begin{array} { | c | r | r | } \hline \text { Wages Expense } & 3,200 & \\\hline \text { Wage Payable } & & 3,200 \\\hline\end{array}$$

Essay

Complete Cleaning Services pays out wages every week on Friday. Payroll expense totals $4,000 per week, based on a five-day week. The month of June ended on a Thursday. On Thursday, June 30, Complete made the following accrual adjustment:
$$\begin{array} { | c | r | r | } \hline \text { Wages Expense } & 3,200 & \\\hline \text { Wage Payable } & & 3,200 \\\hline\end{array}$$ At the same time, they prepared the following reversing entry to be booked on July 1:
$$\begin{array} { | c | r | r | } \hline \text { Wages Payable } & 3,200 & \\\hline \text { Wages Expense } & & 3,200 \\\hline\end{array}$$ On Friday afternoon, when wages were paid, what journal entry was made? Omit explanation.