The Employees of Lucid Laboratories Are Paid Every Two Weeks $\begin{array}{lrr} \text { Salaries Expense } &5,400\\ \text { Salaries Payable} &&5,400\\\end{array}$

question 157

Multiple Choice

The employees of Lucid Laboratories are paid every two weeks on Friday for a Monday through Friday work week. Total payroll is $18,000 and covers 10 workdays. The end of the current month falls on the second Tuesday of the pay period. What is the adjusting journal entry to accrue payroll at the end of the month?

• A) \(\begin{array}{lrr}
• \text { Salaries Expense } &5,400\\
• \text { Salaries Payable} &&5,400\\
• \end{array}\)
• B) \(\begin{array}{lrr}
• \text { Prepaid Salaries } &5,400\\
• \text { Salaries Payable} &&5,400\\
• \end{array}\)
• C) \[\begin{array} { l r r }
• \text { Salaries Expense } & 12,600 & \\
• \text { Prepaid Salaries } & 5,400 & \\
• \quad \text { Salaries Payable } & & 18,000
• \end{array}\]
• D) \(\begin{array}{lrr}
• \text { Salaries Expense } &12,600\\
• \text { Salaries Payable} &&12,600\\
• \end{array}\)

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Definitions:

Burden Of Proof

To convict a defendant, the duty of the plaintiff or prosecution to establish a claim or allegation by admissible evidence and to prove to the jury or court, beyond any reasonable doubt, that the defendant committed all the essential elements of the crime.

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The standard of evidence required to validate a criminal conviction in most courts, denoting a high level of certainty that the accused is guilty as charged.

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Article Of The UCC

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