Answer:
(A)
wages expense debit 1,350
     wages payable credit 1,350
(B)
wages expense   debit 4,050
wages payable    debit 1,350
   cash         credit         5,400
Explanation:
On december 31th, according to the matching principles we have to record the expenses on the moment on which they ocour regardles of when they are gonna be paid.
So we have 10 employees at $135 each = 1,350 wages expense
because we are not paying on Monday, those wages are unpaid.
So the enry would be:
wages expense debit 1,350
     wages payable credit 1,350
Later on Friday we perform the payment of 4 days
10 employees at 135$ each 4 days = $5,400
there are 1,350 of this wages that have been recorded under wages payables, so we have to write them off.
the rest would be wages expenses of the current period:
5,300 - 1,350 = 4,050 wages expenses
so the entry will be
wages expense debit 4,050 (Jan 2nd Jan 3rd Jan 4th)
wages payable debit 1,350 (Dec 31th)
   cash      credit    5,400 (the employees get pay for the 4 days they work)
