Hi,
I have a question about adjusting entries,in the trial balance I have last month 26,Apr. sales salaries expense 8000 and office salaries expense 5000.
I have a end of the month accrued sales salaries 12,000 and office salaries 500, how I can adjust this entries?

Debit Sales salaries expense for 12,000
Credit Sales salaries payable for 12,000

Debit Office Salaries expense for 500
Credit Office Salaries Payable for 500