IF the given transaction with wages 400 .Should debit as asset or owner equity? So damn confuse!

Wages are an expense.

Hi,
You didn't clarify your question well...

1.if you are an employee and receiving wages then entry will be:
Debit Cash 400
Credit income 400

If you are an employer and giving wages to labor then entry will be:
Debit wages expense 400
Credit Cash 400

Hit me back if you don't get it