Payroll entry issue, Payroll entry is not complete

Hi I had wrote to discuss about the payroll entry in Erpnext because I think its not a complete entry and if there is any example you can provide us for the payroll first and second entry then it will be helpful

the payroll first entry should be like this.
And the second will be like this

But in Erpnext its showing like this.
So can you help us in it,