A Company's Five-Day Weekly Payroll of $890 Is Paid on Fridays

Multiple Choice

A company's five-day weekly payroll of $890 is paid on Fridays. Assume that the last day of the month falls on Wednesday. Which of the following is the required adjusting entry for the month end?

A) Debit Salaries Payable $534 and credit Salaries Expense $534.
B) Debit Salaries Expense $534 and credit Salaries Payable $534.
C) Debit Unpaid Salaries $534 and credit Salaries Payable $534.
D) Debit Salaries Expense $356 and credit Salaries Payable $356.