vacation accrual

Hello,

I don't have QB assisted payroll so I do all of my own entries for payroll and also the vacation accrual liability. To illustrate my lack of knowledge and confusion, I'll use our payroll to ask my question. An entry would look like this. Our payroll expense each month is about, $14,000 which is made up of both direct deposit and employee taxes. Then another $1,000 in employer taxes. There are two electronic withdrawals from our bank account, one for about $10,000 and then another for $5,000 (direct employee deposits and then taxes). My entries are, debit to employee payroll and another to taxes/benefits, then a credit to our bank account, all adding up to the $15,000 withdrawal from the bank. Hence...my bank rec is in balance. After calculating the accrued vacation...for this exercise I'll use $2,000, I enter debit $2,000 to vacation accrual expense (say for the month of June), then credit $2,000 vacation payroll liability (illustrated on our balance sheet).  Now...recently and for the first time...someone took vacation. Based on their hourly equivalent, days taken, the reduction to our vacation lability is $4,000. So...this employee is both paid his regular salary while they are away...and their vacation accrual is reduced (by the $4,000). Now...if I enter - debit $4,000 to Vacation Accrual Liability and credit cash (my bank account) my bank rec is not going to balance since we did not actually pay out that $4,000. He used that $4,000 equivalent for his vacation. So...what am I missing? what's the entry to decrease my vacation accrual lability? thanks