How would I record this Journal Entry? Paid wages $72,500. At year end wages payable total 17,300

Would I D Salaries Expense
C Cash and then what do I do for the year end wages?

Debit Wages Expense for the Difference
Debit Wages Payable for 17,300
Credit Cash for 72,500

Would I have to make any adjusting entries for this?

At the end of an accounting period you have to do an adjusting entry for the wages that have incurred or earned during the period.

For example if the year end is on a Wednesday and the pay period ends every Friday then on Wednesday you will have to do an adjusting entry for 3 days of wages.

The adjusting entry will be:
Debit Wages Expense for the 3 Days of wages
Credit Wages Payable for the 3 days of wages

When you pay the workers on the Friday the entry will be:
Debit Wages Payable for 3 days of wages
Debit Wages Expense for 2 days of wages (Thursday & Friday)
Credit Cash for 5 days of wages

The net affect is wages Expense for 5 days(3 days in the previous acocunting period + 2 days in the current acocunting period) and Wages Payable is cleared out.

How to record the salaries in journal entry, if I have 800 euro per month
Social contribution I pay 5% and withholding according level till 500 euro 4%, till 800 euro 8%

Paid sales staff wages of $1698 for the week up to and including yesterday check no. 501

What is the JE for this? Made cash sale of 10 freestyle snowboards for $576 each

Debit Cash and Credit Sales Revenue doe the amount of cash sales.