A company pays $1,600 cash to employees for work performed during the month. Record the payment using (a) accrual-basis accounting and (b) cash-basis accounting. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

(a) Under Accrual basis of accounting

    No journal entry is required

(b) Under Cash basis of accounting

    Salaries/Wages expense  A/C                                    Dr. $1600

          To Cash A/C                                                                             $1600

   (Being salaries, wages paid in cash)

The cash basis of accounting records transactions on receipts/payments basis and when cash is actually paid or received.

Accrual basis of accounting records transactions as and when they arise or incomes are "earned" irrespective of the fact whether actual payment has been made or received.

b. take periodic breaks and alternate between tasks.  

will increase work efficiency, and avoid health issues.