Accounting: Adjustments Question?

Question

Paid $1400 for salaries due employees, of which $900 is for september... Im suposed to do a a general Journal entry for this and dont know what to do. Please help!

Answer 1

I'm assuming you're in Oct. now. Assuming that in Sept you already made the following entry:
Dr Salaries expense $900
Cr Salaries payable $900

Now in Oct, you paid $1,400, of which $900 is for Sept. So your entry:
Dr Salaries expense $500
Dr Salaries payable $900
Cr Cash $1,400

Answer 2

if the accountant prepared the entry in the September , in this case , the entry in October is :
Dr salaries expenses 500
Dr salaries payable 900
Cr cash 1400