What is entry for salary payable?

When you a recording salaries at the end of the accounting period:
Debit Salaries Expense
Credit Salaries Payable

To Record payment of salaries:
Debit Salaries Expense for the difference
Debit Salaries Payable amount in
Credit Cash for the total amount
For example you have $200 in salaries payable at the end of an accounting period and you are paying $500 in the beginning of the new accounting period, then your accounting entry will be:
Debit Salaries Payable for 200 ( salaries earned in the previous period)
Debit Salaries Expense for 300 (current period of salaries earned)
Credit Cash for 500