Pratt/julian barbeque is a small restaruant in columbia, missouri. they employ four part time employees earning $48 each per day. their employees are paid every friday and the financial statements of the business are prepared at the end of each month. the business is only open monday through friday to serve the nearby factory workers during their lunch breaks. this year september 30 fell on a wednesday and the financial statements were prepared as normal. would pratt/julian need to prepare any adjusting entries regarding the part-time employees' payroll at month end, and if so for how much?