The Adjusting Entry at the End of an Accounting Period

Multiple Choice

The adjusting entry at the end of an accounting period to record the unpaid salaries of employees for work provided is:

A) Debit Salaries Payable and credit Salaries Expense.
B) Debit Unpaid Salaries and credit Salaries Payable.
C) Debit Cash and credit Salaries Expense.
D) Debit Salaries Expense and credit Salaries Payable.
E) Debit Salaries Expense and credit Cash.