Salary and wages are listed under Employee Expenses, see attached.
When you create or join a limited liability company, you have a claim on all earnings and assets of the business. Limited liability company members do not receive dividend payments; only shareholders of a corporation receive earnings through dividends.
For a single member LLC, the LLC’s profit/loss will be calculated on Schedule C of the sole member’s 1040 tax return, and the profit/loss either adding to or subtracting from the individual’s taxable income.