Zoey Bella Corp. has a payroll of $10,000 for a five-day workweek. Its employees are paid each Friday for the five-day workweek. Prepare the adjusting entry on December 31 assuming the year ends on Thursday. 
Definitions:
Social Learning
The theory that people learn new behaviors, attitudes, and values from observing others.
Attentional Processes
Mechanisms by which individuals selectively concentrate on certain information while ignoring other stimuli, important for cognitive functioning.
Modeling
The process of learning behaviors, attitudes, and emotional reactions through observing and imitating others, a concept emphasized in social learning theory.
Retention Processes
Cognitive mechanisms that allow information or experiences to be stored in memory and retrieved for later use.
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