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Debit Salaries account and Credit Cash. As the rule states Debit all Expenses and Losses. In this case Salary is an expense. Other rule states Credit what goes out. In this case Cash goes out.
first you have to record the expense when accrued:
Dr. Salary expense accounts
Cr. accrued salaries
second you will record the payment when it happens:
Dr. Accrued Salaries
Cr. Bank or Cash
