Kasper Electric Has Two Part-Time Employees,each of Whom Earns $200

Multiple Choice

Kasper Electric has two part-time employees,each of whom earns $200 per day.They are normally paid on Fridays for work completed Monday through Friday of the same week.December 27,2013,was a Friday,and they were paid in full on that day.The employees worked on Monday and Tuesday,December 30 and 31,2013.How would the company record the related adjusting entry on December 31,2013?

A) Debit Salaries Expense for $200 and credit Cash for $200.
B) Debit Salaries Expense for $400 and credit Cash for $400.
C) Debit Salaries Expense for $200 and credit Salaries Payable for $200.
D) Debit Salaries Expense for $400 and credit Salaries Payable for $400.
E) Debit Salaries Expense for $400,credit Salaries Payable for $200,and credit Cash for $200.