September 20th - A memorandum was given from human resources indicating that an employee has left the firm and a final wage of $385.00 has be accrued for payment in October.

Would I debit Wages Expense and credit Wages Payable for the entry on Sept. 20th?

Wages Expense 385.00
Wages Payable 385.00

And what accounts would I use in the final entry?

Your journal entry to acrue the wages is correct.

The entry to record the payment is:
Debit Wages Payable for 385
Credit Cash for 385

December 3, purchased tires for resale from cheaply tires in the amount 1932.45