I need help with an accounting question.?

There must be information in your problem stating an accrued salary on April 30. That would be the amount you would debit to salaries payable, and the balance of the 750. debit to salaries expense.

An adjusting entry would have been done on April 30 to allow the salaries expense related to April to be expensed in that period.

dr salaries expense

cr salaries payable

What you are doing now is clearing the payable, and recognizing the balance of the 750. to show as expense in May.

I have a feeling you didn't give us the whole problem. There's not enough information to answer the problem.

Salary Expense should be a debit in the amount that the receptionist earned in May, and Salaries Payable should be a debit in the amount that the receptionist earned in late April. Also credit Cash for $750.

from the question it is unclear whether she was paid 750 altogether on may 16 or was owed 750 as of April 30.

It also seems strange to be paid may 16 rather than may 6 since from April 30 thru may 16 is more than 2 weeks.

assuming she was paid 750 altogether on may 16 2007 for two weeks then you need to assume not paid until a week after the 2 week period or may 9.

from may 1 thru may 9, 2007 there are 7 business days or 70% of 750 =525 (salary expense) and up to april 30 are another 3 or 30% of 225

(salaries payable).

If the correct date is may 6 rather then may 16 then there are 4 to 6 (40 - 60% of 750) business days in may (salary expense) and the rest (6 or 4 respectively or 60% or 40%) are in april (salary payable)