I can't figure out he account names and need a little assistance to know which ones they are. I thought they might be Salaries and Cash, but that isn't included in the accounts.

This is found in Horngren's Accounting The Financial Chapters 11th edition on page 111. It's P2-41. The date for this one is Dec. 21st.

Hired an administrative assistant to be paid $2,055 on the 20th day of each month. The secretary begins work immediately.