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Connect with and learn from others in the QuickBooks Community.
Join nowHi khaleds,
According to this article, Recording payroll transactions manually, you may use either the Expense or Liability account when creating a Journal Entry (for payroll transactions). If you use the Expense account, there's no need to write checks. If you use the Liability account, you'll need to write checks. This will zero out the liability or lower it to the current amount outstanding.
Please take time to read the article above. It'll help you record the payroll transactions correctly.
I'd be glad to help you if you have other questions about recording payroll transactions.