How to do an adjusting entry that says accrued wages at year end should be...

An accrual is when the expense has been incurred but it has not been paid yet. So they are telling you that the employees have done the work, and therefore you have incurred the expense, but it hasn't been paid yet... cause pay day is in the next accounting period.

So you have to recognize the expense by debiting it. And since it is still owed, you have to credit the salaries payable.