An adjusting entry was made on year-end December 31 to accrue salary expense of $1,200. Assuming the company does not prepare reversing entries, which of the following entries would be prepared to record the $3,000 payment of salaries in January of the following year?
A.
| Salaries Expense | 3,000 | |
| Cash | 3,000 |
B.
| Salaries Expense | 1,200 | |
| Salaries Payable | 1,200 |
C.
| Salaries Payable | 1,200 | |
| Cash | 1,200 |
D.
| Salaries Payable | 1,200 | |
| Salaries Expense | 1,800 | |
| Cash | 3,000 |
E.
| Salaries Payable | 3,000 | |
| Cash | 3,000 |
Answer: D
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