The Correct Adjusting Entry for Accrued and Unpaid Employee Salaries

Multiple Choice

The correct adjusting entry for accrued and unpaid employee salaries of $9,000 on December 31 is:

A) debit Salary Expense,$9,000;credit Cash,$9,000
B) debit Salary Expense,$9,000;credit Fees Earned,$9,000
C) debit Salary Expense,$9,000;credit Prepaid Salary,$9,000
D) debit Salary Expense,$9,000;credit Salaries Payable,$9,000
E) debit Salaries Payable,$9,000;credit Salary Expense $9,000