I have to post this transaction:
July 26: Paid $300 to send employees to realtor's workshop.
To the general journal.

Here is a list of all possible accounts:
Cash, A/R, Prepaid Rent, Office Supples,
Office Equipment, Acc. Amort. - Office Equipement, Automobile Acc. Amort. - Automobile.

Accounts Payable, Salaries Payable.

Capital, Drawings, income summary.

All expenses:
Rent, Salaries, Automobile, telephone, advertising, office supplies, depreciation, miscellaneous.

I'm trying to figure out what account I have to use.
I was thinking it's either DR Salaries Exp. CR Cash; or DR Miscellaneous Exp. CR Cash.
What do you think? Help?

I would think your accounts would be Miscellaneous Expense and Cash because you are paying to send the employees to a workshop.