Answer and Explanation:
Pearl Company Journal entries
Account Titles and Explanation Debit Credit
2016
Dr Salaries and wages expense
(12 x 8 x 13 x $13) 16,224
Cr Salaries and wages payable 16,224
Dr Salaries and wages expense
(12x 8 x 8x $13) 9,984
Cr Salaries and wages payable 9,984
Dr Salaries and wages payable
(12x 8 x 5x $13)6,240
Cr Cash 6,240
2017
Dr Salaries and wages expense
(12 x 8 x 13 x $15) 18,720
Cr Salaries and wages payable 18,720
Dr Salaries and wages expense
(12x 8 x 8x $15) 11,520
Cr Salaries and wages payable 11,520
Dr Salaries and wages expense 2,304
Dr Salaries and wages payable
(12 x 8 x 12 x $13) 14,976
Cr Cash
(12 x 8 x 12 x $15) 17,280
Dr Salaries and wages expense 576
Dr Salaries and wages payable
(12 x 8 x 3x $13)+(12 x 8 x 5x $15) 10,944
Cr Cash (12 x 8 x 8 x $15) 11,520
