An adjusting entry was made on year-end December 31 to accrue salary expense of $1900. Assuming the company does not prepare reversing entries, which of the following entries would be prepared to record the $4400 payment of salaries in January of the following year?

A.

Salaries Payable1900? 
  Cash 1900?

B.
Salaries Payable4400? 
  Cash 4400?

C.
Salaries Payable1900? 
Salaries Expense2500? 
  Cash 4400?

D.
Salaries Expense4400? 
  Cash 4400?

E.
Salaries Expense1900? 
  Salaries Payable 1900?


Answer: C

Business

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