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

Short Answer

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