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Question(s) / Instruction(s):

An adjusting entry was made on December 31, 2009 to accrue salary expense of $1,800. Which of the following entries would be prepared to record the next payment of salaries, on January, 2010 in the amount of $6,000?
a)  Salaries Expense    1,800       
      Salaries Payable         1,800 
b)  Salaries Payable    1,800       
                 Cash         1,800
c)  Salaries Expense    6,000       
                 Cash         6,000 
D)   Salaries Payable    1,800       
      Salaries Expense    4,200       
                 Cash         6,000
e)   Salaries Payable    6,000       
                Cash         6,000

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