Which of the Following Does Not Correctly Describe the Following $\quad$

Multiple Choice

Which of the following does not correctly describe the following adjusting journal entry? Salaries expense
$\quad$ Salaries payable

A) Total assets do not change.
B) The transaction is an example of an accrual.
C) Stockholders' equity decreases.
D) Net income is not affecteD.This journal entry increases expenses and liabilities; the increase in expenses decreases net income, retained earnings, and thus stockholders' equity.