A Company Made No Adjusting Entry for Accrued and Unpaid

Multiple Choice

A company made no adjusting entry for accrued and unpaid employee salaries of $9,000 on December 31. The entry to record the adjusting entry should have been:

A) debit Salary Expense, $9,000; credit Cash, $9,000
B) debit Salary Expense, $9,000; credit Fees Earned, $9,000
C) debit Salary Expense, $9,000; credit Prepaid Salary, $9,000
D) debit Salary Expense, $9,000; credit Salaries Payable, $9,000
E) debit Salaries Payable, $9,000; credit Salary Expense