I have to make journal entries. My question is
Wages paid during the year totaled $38,620 and includes all outstanding wages owed for 2008. Wages owed as at December 31,2009 amount t0 $1262 and will be paid on Friday January 8,2010

Debit Wages Expense for the difference
Debiit wages payable for the amount of outstanding 2008 wages
Credit Cash for the amount paid

For the wages owed on 31 Dec 2009
Debit Wage Expense for the amount
Credit Wages Payable for the amount

Entry #1 wages A/C dr entry#3(Payment on
o/s wages a/c dr Friday 8 2010):
To cash A/C
(being cash paid for the current and outstanding wages for the last yr) o/s wages a/c dr
Entry#2 to cash/bank a/c
Wages payable as on 31st December :wages a/c dr (being o/s wages paid)
(being wages payable on 31st dec) to o/s wages a/c

Entry #1 wages A/C dr
o/s wages a/c dr
To cash A/C
(being cash paid for the current and outstanding wages for the last yr)

Entry#2 wages a/c dr
To o/s wages a/c
(being wages payable as on 31st december)

Entry#3 o/s wages a/c dr
Fri 8/2010 to cash/bank a/c
(being o/s wages paid)