Employees of Robert Rogers,CPA Worked During the Last Two Weeks

Multiple Choice

Employees of Robert Rogers,CPA worked during the last two weeks of December.They received their paychecks on January 2.The matching principle would require that which of the following accounts appear on the income statement for the year ended December 31?

A) Salary expense
B) Prepaid expense
C) Salaries payable
D) Unearned revenue