victor has two employess who each get paid $150/day. Dec 31st is a wed. These two employess will not be paid until Friday, jan 2nd. What do I debit to the salary expense?

To do the adjusting entry you need to know how many days were work in the last week. There are 3 work days until the end of the year.

You then take 3 days X Number of Employees X Amount per day.

3 X 2 X $150 = $900

Debit Salary Expense for 900
Credit Salary Payable for 900