Answer:
salaries expense   81,000  debit
     salaries payable               81,000 credit
Explanation:
the recurrring salaries for a biwweekly salaries is 270,000 
In two weaks assuming five-day work week, there is 10 days.
so we divide to get the expected wages per day the recurring salaries by the amount of days of that period:
270,000 / 10 = 27,000 per day
Then, we multiply by the 3 days from the current period:
27,000 x 3 = <u>81,000</u>
this will be the accrued expenses for the period