I have a Trial Balance for the 11 Months Ending 9/30/07 on one page, and on that trial balance Salries Payable has a credit ending balance of 18,610. Now I was given October Transactions and I have to Journalize them.
On 10/01 The Company paid accrued salaries for the second half of September.
What accounts are debited and credited, and how much?

Debit Salaries Payable (something you would have set up at year end Sept).
Credit Cash

How much? How much was in the account?