An Adjusting Entry Was Made on Year-End December 31 to Accrue

question 202

Short Answer

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)
$\begin{array}{|l|r|r|}\hline \text { Salaries Payable } & 1,200 & \\\hline \text { Salaries Expense } & & 1,200 \\\hline\end{array}$
B)
$\begin{array}{|l|r|r|}\hline \text { Salaries Payable } & 1,200 & \\\hline \text { Cash } & & 1,200 \\\hline\end{array}$
C)
$\begin{array}{|l|r|r|}\hline \text { Salaries Payable } & 1,200 & \\\hline \text { Salaries Expense } & 1,800 & \\\hline \text { Cash } & & 3,000 \\\hline\end{array}$
D)
$\begin{array}{|l|r|r|}\hline \text { Salaries Expense } & 3,000 & \\\hline \text { Cash } & & 3,000 \\\hline\end{array}$
$$\begin{array}{l}\text { E) }\\\begin{array} { | l | r | r | } \hline \text { Salaries Payable } & 3,000 & \\\hline \text { Cash } & & 3,000 \\\hline\end{array}\end{array}$$

• A)
• \(\begin{array}{|l|r|r|}
• \hline \text { Salaries Payable } & 1,200 & \\
• \hline \text { Salaries Expense } & & 1,200 \\
• \hline
• \end{array}\)
• B)
• \(\begin{array}{|l|r|r|}
• \hline \text { Salaries Payable } & 1,200 & \\
• \hline \text { Cash } & & 1,200 \\
• \hline
• \end{array}\)
• C)
• \(\begin{array}{|l|r|r|}
• \hline \text { Salaries Payable } & 1,200 & \\
• \hline \text { Salaries Expense } & 1,800 & \\
• \hline \text { Cash } & & 3,000 \\
• \hline
• \end{array}\)
• D)
• \(\begin{array}{|l|r|r|}
• \hline \text { Salaries Expense } & 3,000 & \\
• \hline \text { Cash } & & 3,000 \\
• \hline
• \end{array}\)
• \[\begin{array}{l}
• \text { E) }\\
• \begin{array} { | l | r | r | }
• \hline \text { Salaries Payable } & 3,000 & \\
• \hline \text { Cash } & & 3,000 \\
• \hline
• \end{array}
• \end{array}\]

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