A Company Recorded 2 Days of Accrued Salaries of $1,400

question 221

Multiple Choice

A company recorded 2 days of accrued salaries of $1,400 for its employees on January 31. On February 9, it paid its employees for these accrued salaries and for other salaries earned through February 9. The January 31 and February 9 journal entries are:

• A)\(\begin{array} { | l | l | r | r | }
• \hline 1 / 31 & \text { Salaries Expense } & 1,400 & \\
• \hline & \text { Salaries Payable } & & 1,400 \\
• \hline 2 / 9 & \text { Salaries Payable } & 7,000 & \\
• \hline & \text { Salaries Expense } & 1,400 & \\
• \hline & \text { Cash } & & 7,000 \\
• \hline
• \end{array}\)
• B)\(\begin{array} { | l | l | r | r | }
• \hline 1 / 31 & \text { Salaries Payable } & 1,400 & \\
• \hline & \text { Salaries Expense } & & 1,400 \\
• \hline 2 / 9 & \text { Salaries Expense } & 5,600 & \\
• \hline & \text { Salaries Payable } & 1,400 & \\
• \hline & \text { Cash } & & 7,000 \\
• \hline
• \end{array}\)
• C)\(\begin{array} { | c | c | r | r | }
• \hline 1 / 31 & \text { Salaries Expense } & 1,400 & \\
• \hline & \text { Cash } & & 1,400 \\
• \hline 2 / 9 & \text { Salaries Expense } & 7,000 & \\
• \hline & \text { Cash } & & 7,000 \\
• \hline
• \end{array}\)
• D)\(\begin{array} { | c | c | r | r | }
• \hline 1 / 31 & \text { Salaries Expense } & 1,400 & \\
• \hline & \text { Salaries Payable } & & 1,400 \\
• \hline 2 / 9 & \text { Salaries Expense } & 7,000 & \\
• \hline & \text { Cash } & & 7,000 \\
• \hline
• \end{array}\)
• E)\(\begin{array} { | l | l | r | r | }
• \hline 1 / 31 & \text { Salaries Expense } & 1,400 & \\
• \hline & \text { Salaries Payable } & & 1,400 \\
• \hline 2 / 9 & \text { Salaries Expense } & 5,600 & \\
• \hline & \text { Salaries Payable } & 1,400 & \\
• \hline & \text { Cash } & & 7,000 \\
• \hline
• \end{array}\)

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