The main business costs of training schools are teachers' salaries, teaching tools, utilities, etc.

The basic salary and class fees paid to teachers every month are included in the "salary payable to employees", that is, the "main business cost".

Accrual:

Borrow: main business cost-payable employee salary

Loan: wages payable to employees.

Question:

Debit: payable to employees.

Loans: bank deposits