PAYROLL journal entries help on software

[accablues]

hi, I am new to this forum and just recently started working. I need some help with payroll entries. situation is somewhat like this

I have salaries of say 100,000 and benefits of 15,000 with deduction of 12,000

can anyone pleae tell me what will be the journal entries, my understanding is

salaries exp 100,000
benefits 15,000
deductions 12,000
net salary 103,000

net salary 103,000
bank 103,000
net salary account will become "NIL"

but what will happen to other accounts, how will they become NIL on TB at Month End.. plz help, I am stuck and Manager is on my head

thanks and much appreciated for all the help i can get from people