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Salary Provision Entry 31.03.2011

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(Querist)
05 April 2011 dear sir,
pl. guide how to pass following salary provision entry of March salary on 31.03.2011 ?
Gross 100000
PF Deduction 15000
ESIC deduction 8000
Prof Tax deduction 1800
Net to pay on 7.4.2011 Rs.75200/-

thanks
anckoora
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CMA. Subhash Kumar Jha

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CMA. Subhash Kumar Jha (Expert)
05 April 2011 Salary Dr. 100000/-
PF Payable Cr. 15000/-
ESI Payable Cr. 8000/-
Profes. Tax payable Cr. 1800
Salary Payable Cr. 75200/-
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