वर्ष के अंत में तलपट में दर्शाई गई अदत्त मजदूरी (Outstanding wages) को कैसे दिखाया जाएगा?

Unearned income (income received in advance) is treated in the balance sheet as a/an:

A business paid a salary of Rs. 80,000 to an employee by cheque on 25th June, 2023. The employee deposited the cheque into his bank account on 3rd July, 2023. If the accounting year ends on 30th June, 2023, what adjustment or status is represented in the books on the closing date?