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 Salaries Payable, $9,000
D) debit Salary Expense, $9,000; credit Prepaid Salary, $9,000
E) debit Salaries Payable, $9,000; credit Salary Expense $9,000