Beyond Springs employees worked the last week of june, but the employees' salaries have not been paid or recorded as of June 30th The adjusting entry that should make to accrue these unpaid salaries on June 30th, that will be paid the first week of July is debit to Salaries Expense and credit to Cash O debit to Salaries Expense and credit to Salaries Payable. O debit to Salaries Payable and credit to Salaries Expense. no entry is required until the employee is paid next period.