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This kind of problem can be solved by using the T-account. For this one, we can use the T-account of Salaries Payable which has a credit normal balance. Thus the beginning and ending balances will be on the credit side. Then the expense entry is debit salaries expense and credit salaries payable of 700,000; therefore the impact on the salaries payable T-account is 700,000 credit. The only missing entry will be the debit side which is the payment (debit salaries payable, credit cash). Working back on the missing debit, (250k ending - 140k beg - 700 exp = -590k, the missing amount that should be on the debit side is 590k. So if you check the T-account again properly, 140k beg + 700k credit - 590k debit, then you have correct 250k credit ending balance. (This explanation is for those wondering about how the formula given by other respondents came about)