Which one of the following is a correct expression of the accounting equation?

BeachLife Corporation pays salaries of $30,000 to its employees. No accrual has been made for this amount. What is the financial impact of this transaction? Increase Decrease ___________________________________________________________________________

a. Salary Expense Cash b. Salary Expense Salary Payable c. Salary Payable Salary Expense d. Cash Salary Payable e. Prepaid Salary Cash

You should use brief examples:

a. sparingly for extra impact b. in almost everything you write c. in about a third of your business correspondence d. in about two thirds of your business correspondence