How to make adjustments to specific accounts in order to comply with the Matching Principal

I am fumbling through closing the books for the first time (I have my own file that I can play with so I don't mess up the company financials if I were to make a mistake). [Note: I have no one here to help or teach me; that's where y'all come in :) ] My specific question is regarding Payroll. Our Payroll is processed twice a month; hours for the 1st-15th is paid on the 23rd of the month, hours for the 16th-30/31st is paid on the 7th of the following month. Matching principal says I should record the payroll for the last half of the month in that month; we currently record it on payday (so the payroll expense for the last half of a month is credited to the following month). I have solved this for future payroll: we will simply record payroll on the last day of the pay period instead of recording it on payday. For now, however, I am trying to make a journal entry to take the payroll out of April and put it into March, March to Feb, Feb to Jan, and Jan to Dec in order to get a more accurate picture of our payroll expense for Q1. To increase payroll expense (DL specifically) my current JE has a Dr. to Direct Labor but I don't know where the Cr. should go. [To reduce payroll expense for the month it'll be a Cr. to DL and a Dr. to ???] Any advice or suggestions would be greatly appreciated!!