Accural Basis Accounts Accural basis salaries entries and Accural basis rent account adjustment entries?

To record Salaries:
Debit Salaries Expense for the amount earned during the period
Credit Cash for the amount paid
Credit Salaries Payable if paid in the next period

To record rent:
If paying rent in advance the journal entry will be:
Debit Prepaid Rent for the amount paid
Credit Cash for the amount paid

At the end of the period you will need to do an adjusting entry for the used portion of the rent. The journal entry will be:
Debit Rent Expense for the amount of rent used in the period
Credit Prepaid Rent for the amount.

If you are paying month to month the journal entry will be:
Debit Rent Expense for the amount
Credit Cash for the amount

If you are receiving rent revenue then the entries will be:
Debit Cash for the amount received
Credit Unearned Rent Revenue for the amount

At the end of the reporting period the adjusting entgry will be:
Debit Unearned Rent Revenue for the amount of Rent provided
Credit Rent Revenue for the amount

If you are receiving the rent monthly the journal entry will be:
Debit Cash for the amount
Credit Rent Revenue for the amount