I have to do an adjusting entry for
Journal Entry DR CR
31-Dec Salary Expense 3,000
Wages & Salaries Payable 3,000

Please remember this :

1) All Expenses and Assets are DEBITS.
2) All Incomes and Liabilities and Equity are
CREDITS.

E + A = I + L and Equity.

The journal entry is:
Debit Salaries Expense for the amount
Credit Salaries Payable for the amount

When the Salaries are paid the entry is:
Debit Salaries Payable for the amount in the account
Debit Salaries Expense for the difference
Credit Cash for the total amount paid