Question

Paid salaries -5,000

Answer 1

salary a/c. Dr. 5000

To cash a/c. 5000

Salary is the expanses for the business hence it is debited

Answer 2

Salaries a/c dr 5,000

To cash a/c 5,000

(Being salaries paid)

This transaction is on the basis of Real Account, wherein,

-"Debit what comes in, credit what goes out"

So basically in this question, salaries are debited & cash is credited.