A Company Recorded 2 Days of Accrued Salaries of $1,400

Multiple Choice

A company recorded 2 days of accrued salaries of $1,400 for its employees on January 31.On February 9,it paid its employees $7,000 for these accrued salaries and for other salaries earned through February 9.The January 31 and February 9 journal entries are:

A) 1/31 Salaries Expense ………………………… 1,400 Salaries Payable …………................1,400
2/9 Salaries Payable ………………………….7,000
Salaries Expense ………………………… 1,400
Cash..………………………………… 7,000
B) 1/31 Salaries Payable …………………………..1,400 Salaries Expense……………………...1,400
2/9 Salaries Expense…………………………..5,600
Salaries Payable…………………………...1,400
Cash…………………………………...7,000
C) 1/31 Salaries Expense…………………………..1,400 Cash…………………………………..1,400
2/9 Salaries Expense………………………….7,000
Cash………………………………….7,000
D) 1/31 Salaries Expense………………………….1,400 Salaries Payable……………………...1,400
2/9 Salaries Expense…………………………..7,000
Cash…………………………………...7,000
E) 1/31 Salaries Expense………………………….1,400 Salaries Payable……………………… 1,400
2/9 Salaries Expense…………………………..5,600
Salaries Payable…………………………...1,400
Cash…………………………………...7,000