intext:"The adjusting entry at the end of an accounting period to record the unpaid salaries of employees for work provided is"

A debit to Salaries Expense and a credit to the Salaries Payable Account.

Explanation:

This adjusting entry brings the salary expense account to its accrued balance in line with the accrual concept and matching principle of generally accepted accounting principles.  These state that expenses and revenues should not reflect only the cash basis but the accrual basis, whereby unpaid or prepaid expenses, deferred or unpaid revenues that relate to the accounting period are brought into consideration.