The Adjusting Entry to Record the Salaries Earned Due to Employees

question 70

Multiple Choice

The adjusting entry to record the salaries earned due to employees for services provided but unpaid at the end of the accounting period affects the accounts in which of the following ways?

• A) Debit Salaries Expense and credit Salaries Payable.
• B) Debit Salaries Payable and credit Salaries Expense.
• C) Debit Cash and credit Salaries Expense.
• D) Debit Accrued Salaries and credit Salaries Payable.
• E) Debit Salaries Expense and credit Cash.

---

Definitions:

Endorphins

Neurotransmitters that help relieve pain and reduce emotional tension. They are sometimes referred to as the body’s own opioids.

Heroin

An illegal opioid drug derived from morphine, highly addictive and associated with serious health risks and dependency.

Dependence

A reliance on something or someone for support or to function properly.

Opium

A highly addictive substance made from the sap of the opium poppy seed.