On December 31, 2011, salaries owed to employees total $2,350 and will be paid on January 4, 2012. The adjusting entry prepared on December 31, 2011, includes a:

A. debit to Salary Expense for $2350
B. debit to Salary Payable for $2,350
C. credit to Cash for $2,350
D. credit to Salary Expense for 2350

Ans: A. debit to Salary Expense for $2350

Business

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