Questions: Pay salaries for the current month of 5,900. Note: Enter debits before credits. Date General Journal Debit Credit March 28 Record entry Clear entry View general journal

To record the payment of salaries for the current month in the general journal, you need to make a journal entry that reflects the decrease in cash (or bank account) and the recognition of salary expense. Here is how you can do it:

1. Debit the Salary Expense account to recognize the expense.
2. Credit the Cash (or Bank) account to reflect the outflow of cash.

Here is the journal entry:

\begin{tabular}{|c|l|l|l|} \hline Date & General Journal & Debit & Credit \\ \hline March 28 & Salary Expense & \$5,900 & \\ \hline & Cash (or Bank) & & \$5,900 \\ \hline \end{tabular}

• Salary Expense (Debit): This account is debited because expenses increase with a debit. By debiting the Salary Expense account, you are recognizing the cost of salaries for the current month.
• Cash (or Bank) (Credit): This account is credited because assets decrease with a credit. By crediting the Cash (or Bank) account, you are reflecting the outflow of cash used to pay the salaries.

This entry ensures that the financial statements accurately reflect the expense incurred and the reduction in cash due to the payment of salaries.