A Receptionist Worked One Month and Was Paid $3,800 on the Last

Multiple Choice

A receptionist worked one month and was paid $3,800 on the last day of the month.How does this transaction affect the accounting equation?

A) Add $3,800 to Cash and add $3,800 to Accounts Payable.
B) Add $3,800 to Accounts Receivable and subtract $3,800 from Cash.
C) Add $3,800 to Salary Expense and subtract $3,800 from Retained Earnings.
D) Subtract $3,800 from Cash and subtract $3,800 from Retained Earnings.