How to pay the arrears of wages?

If you don't pay, if you want to pay, it is equivalent to getting paid.

The entries are as follows:

Debit: management expenses/manufacturing expenses/production costs (according to the actual amount of each department)

Loan: wages payable to employees.

Supplement:

When actually paid:

Debit: payable to employees.

Loan: bank deposit/cash on hand.