How would I would journal in my trial balance accured salaries and wages at Dec 31
In my home work it has unadjusted and adjusted entries does anyone have an example of someithing like this so I could look at to better understand

After your trial balance you would do an adusting entry for your acrued Salaries and wages because this is wages that were earned in the reporting period.

The adjusting entry will be:
Debit Salaries and Wages Expense for the amount acrued.
Credit Salaries and Wages Payable for the amount acrued.

From your Trial balance your adjusting entries will go in the next 2 columns of your worksheet. This is known as adjustments.

From your trial balnace you balance your accounts from your adjustments to get your adjusted trial balance, which is the next 2 columns of your worksheet.