Which Accounts to record unpaid salaries to Employees?

[Zhong Ayi]

I am running GnuCash for a Business and so have many Business related
accounts. My business is running at a big loss and I need to record
salaries as a type of Account Payable because I need to record that I owe
employees their salaries but I can not pay them now.

Is the best way to record this type of transaction as a Account Payable and
treat employees as Vendors? How should I record in the future maybe a
partial payment to them if I start paying a little at a time, and what do
you suggest I do as the months accumulate and their unpaid salaries also
increase? I am confused about what accounts these should best be placed
inside.

Thank you for your keen ideas.