USA Balancing Book Wages to W-3 Wages

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I know that I have to balance W-3 Wages to my 941's, but I have been told that I must balance some part of my W-3 to the total wages on my 1120S. Is this true and if so which box on the W-3 and how do I account for accruals that affected wage accounts, but did not come through payroll system, so not on W-3 or 941s?
 

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