I need help with some accounting questions?

I need help with some accounting questions?
Here is the question I have: I am recording two complete accounting cycles. For the one in 2004 it states at the end for the adjusting section, "Recorded $2,100 of accrued salaries at the end of 2004". Then, at the very beginning of 2005 it states "Paid $2,100 cash for the salaries accrued at the end of the previous year." We have put this on a T chart, and I am not sure where each will go on each year and on each side of the Dr. and Cr. Thanks for your help. If this doesn't make sense, send me an email.