If Accrued Salaries Were Recorded on December 31 with a Credit

Multiple Choice

If accrued salaries were recorded on December 31 with a credit to Salaries Payable, the entry to record payment of these wages on January 5 would include:

A) A debit to Cash and a credit to Salaries Payable.
B) A debit to Salaries Payable and a credit to Salaries Expense.
C) A debit to Cash and a credit to Prepaid Salaries.
D) A debit to Salaries Payable and a credit to Cash.
E) No entry would be necessary on January 5.