Burke Bros. pays its employees a total of $7,500 every second Monday for work completed the two preceding weeks. Employees work a five-day week, Monday to Friday, and are paid for all statutory holidays. December 31, 2021, is a Friday. Employees were paid on Monday, December 20, 2021, and will be paid again on Tuesday, January 4, 2022.

Salaries Payable			$ 7,500.00
	Salaries Expense			$ 3,000.00		($ 7500 x 4/10)
	To Cash				$ 10,500.00

i don't understand the entry. From where i can get salaries expense? how to calculate in this problem?