An Adjusting Entry Was Made on Year-End December 31 to Accrue

Multiple Choice

An adjusting entry was made on year-end December 31 to accrue salary expense of $1,200.Assuming the company does not prepare reversing entries,which of the following entries would be prepared to record the $3,000 payment of salaries in January of the following year?

A) $\begin{array}{|l|r|r|}\hline \text { Salaries Expense } & 3,000 & \\\hline \text { Cash } & & 3,000 \\\hline\end{array}$
B) $\begin{array}{|l|r|r|}\hline \text { Salaries Payable } & 3,000 & \\\hline \text { Cash } & & 3,000 \\\hline\end{array}$
C) $\begin{array}{|l|r|r|}\hline \text { Salaries Payable } & 1,200 & \\\hline \text { Cash } & & 1,200 \\\hline\end{array}$
D) $\begin{array}{|l|r|r|}\hline \text { Salaries Expense } & 1,200 & \\\hline \text { Salaries Payable } & & 1,200 \\\hline\end{array}$
E) $\begin{array}{|l|r|r|}\hline \text { Salaries Payable } & 1,200 & \\\hline \text { Salaries Expense } & 1,800 & \\\hline \text { Cash } & & 3,000 \\\hline\end{array}$