As the controller of Binswanger Auto Glass Company, you have hired a new bookkeeper, whom you must train. He objects to making an adjusting entry for accrued salaries at the end of the period. He reasons, "We will pay the salaries soon. Why not wait until payment to record the expense? In the end, the result will be the same." Write a reply to explain to the bookkeeper why the adjusting entry for accrued salary expense is needed.