To Accrue $7,100 of Employee Salaries for the Last Week

Multiple Choice

To accrue $7,100 of employee salaries for the last week of February, the employer's journal entry is:

A) $$\begin{array} { | c | l | r | r | } \hline \text { Dr. } & \text { Salaries expense } & 7,100 & \\\hline \text { Cr. } & \text { Cash } & & 7,100 \\\hline\end{array}$$
B) $$\begin{array} { | c | c | r | r | } \hline \text { Dr. } & \text { Salaries expense } & 7,100 & \\\hline \text { Cr. } & \text { Salaries payable } & & 7,100 \\\hline\end{array}$$
C) $$\begin{array} { | l | c | r | r | } \hline \text { Dr. } & \text { Salaries payable } & 7,100 & \\\hline \text { Cr. } & \text { Cash } & & 7,100 \\\hline\end{array}$$
D) $$\begin{array} { | l | c | r | r | } \hline \text { Dr. } & \text { Salaries expense } & 7,100 & \\\hline \text { Cr. } & \text { Fee reveruse } & & 7,100 \\\hline\end{array}$$