How to Book Journal Entry for Accrued Commissions

Commissions should be recorded when earned (when the sale is closed at the employee has right to receive the commission)

As an example, it's month-end, and one of your sales reps, Ernie, has earned $19,000 in commissions but will not recieve the payment untill the next mid-month payroll run. The journal entry to record this would be:

Debit Commission Expense $19,000
Credit Accrued Commission Liability $19,000

When the commission is paid out, the journal entry would look like this:
Debit: Accrued Commissions $19,000
Credit: Payroll Liabilities and Cash $19,000