What is the effect on the salaries payable account when sales salaries are unpaid?

When sales salaries are unpaid, the salaries payable account is credited to increase it. This is because the salaries payable account is a liability account that reflects amounts owed to employees for services rendered but not yet paid. When salaries are incurred but not paid, it represents an obligation for the company to pay its employees in the future.

By crediting the salaries payable account, the company acknowledges the increase in its liabilities, as there is now a greater amount owed. This is consistent with the accounting equation, where liabilities increase when a company incurs expenses without immediate payment.