Accruing Payroll journal entry question - not using Sage payroll

I am getting confused over how to accrual payroll.  I'd appreciate it if someone can confirm what I"m doing is correct.

To clarify:

PR ending 6/27 = $100  (actually paid on 7/3)
Stub Accrual 2 days 6/29 and 6/30 =  $40 (paid on 7/8)

I am accruing $140 in June (100+40).   Then, July payroll ending 6/27 will be included in July along with the 2 days of the next week.

So, the specific question is really about the PR ending 6/27.   I am accruing the $100 in June, and then reversing it in July, and then booking the $100 payroll in July.

Is this correct?

Thanks.