Edit: The 1/3 payroll covered dates of 12/22 - 12/28.  The 1/10 payroll covers dates of 12/29 - 1/4.  Do I need to accrue all 10 days 12/22-12/31, or just the 1/3 payroll for dates 12/22 -12/28?  If it's just that 1/3 payroll I need to accrue I think that will be quite a bit easier.

This is done using Journal entries, usually one on the last day of the year and another on the first day of the next year to reverse the first one.

Ok, I think I've got this figured out.  I will record the 1/3 payroll (for pay period 12/22-12/28) and record 3 days of the 1/10 payroll (for the 3 Dec days of pay period 12/29-01/04).  In my best judgement I'll divide the total 1/10 payroll by 5 workdays and then multiply it by the 2 workdays that fell within that pay period.

As of 12/31
Dr: Wage Expense

Cr: Payroll liabilities account

Then reverse that entry 1/3.  Does that sound right?

Ah yes, those had been accruing automatically, it was just the net wages, or what was deposited into each employees account on 1/3 and 1/10 that were not accruing.  Thanks for your help!