A Receptionist Worked One Month and Was Paid $3900 on the Last

Multiple Choice

A receptionist worked one month and was paid $3900 on the last day of the month. How does this transaction affect the accounting equation?

A) Add $3900 to Cash and add $3900 to Accounts Payable.
B) Add $3900 to Accounts Receivable and subtract $3900 from Cash.
C) Add $3900 to Salary Expense and subtract $3900 from Retained Earnings.
D) Subtract $3900 from Cash and subtract $3900 from Retained Earnings.