Daniel dino restaurant owes employees' salaries of $15,000. This would be recorded as:

It is given that Daniel Dino restaurant owes employees' salaries of $15,000. It means the salary is payable to the employees and if Daniel Dino restaurant has not recorded the salary expense, then it needs to record an adjusting entry for the same.

To record the adjusting entry, the Salary expense shall be debited and Salaries payable shall be credited with the amount owed. The adjusting entry shall be as follows:

Salaries Expense Debit $15,000

Salaries Payable Credit $15,000

(Being adjustment made for salaries payable)