On December 31, 2012, Salaries Owed to Employees Total $4,150

Multiple Choice

On December 31, 2012, salaries owed to employees total $4,150. These will be paid on January 4, 2013. An adjusted trial balance prepared on December 31, 2012, includes which of the following?

A) Salaries Expense, $4,150
B) Salaries Payable, $4,150
C) Unearned Salaries, $4,150
D) Unearned Salaries, $4,150 and Salaries Payable, $4,150