Kasper Electric Has Two Part-Time Employees,each of Whom Earns $200

question 13

Multiple Choice

Kasper Electric has two part-time employees,each of whom earns $200 per day.They are normally paid on Fridays for work completed Monday through Friday of the same week.December 27,2013,was a Friday,and they were paid in full on that day.The employees worked on Monday and Tuesday,December 30 and 31,2013.How would the company record the related adjusting entry on December 31,2013?

• A)Debit Salaries Expense for $200 and credit Cash for $200.
• B)Debit Salaries Expense for $400 and credit Cash for $400.
• C)Debit Salaries Expense for $200 and credit Salaries Payable for $200.
• D)Debit Salaries Expense for $400 and credit Salaries Payable for $400.
• E)Debit Salaries Expense for $400,credit Salaries Payable for $200,and credit Cash for $200.

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Definitions:

Maslow's Hierarchy

A psychological theory proposed by Abraham Maslow that outlines a five-tier model of human needs, from basic physiological needs to self-actualization.

Abraham Maslow's Hierarchy

A theory in psychology, proposed by Abraham Maslow, which comprises a five-tier model of human needs, depicted as hierarchical levels within a pyramid.

Safety Needs

Fundamental requirements for security and protection from physical and emotional harm, as one of the levels in Maslow's hierarchy of needs.

Deficit Principle

A concept in motivation that suggests individuals are motivated to satisfy deprived needs, or deficits, to maintain a base level of comfort.