Sanborn Company Has 10 Employees,who Earn a Total of $1,800

question 27

Multiple Choice

Sanborn Company has 10 employees,who earn a total of $1,800 in salaries each working day.They are paid on Monday for the five-day workweek ending on the previous Friday.Assume that year ended December 31,is a Wednesday and all employees will be paid salaries for five full days on the following Monday.The adjusting entry needed on December 31 is:

• A)Debit Salaries Expense,$5,400;credit Salaries Payable,$5,400.
• B)Debit Salaries Expense,$3,600;credit Salaries Payable,$3,600.
• C)Debit Salaries Expense,$9,000;credit Salaries Payable,$9,000.
• D)Debit Salaries Payable,$5,400;credit Salaries Expense,$5,400.
• E)Debit Salaries Expense,$5,400;credit Cash,$5,400.

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Definitions:

Basic Psychology

The study of fundamental principles underlying human behavior and mental processes, often focusing on areas such as learning, memory, and cognition.

Behavioral Psychology

A field of psychology that focuses on studying and altering observable behaviors through conditioning and reinforcement.

Behaviorism

A theory of learning based on the idea that all behaviors are acquired through conditioning and interactions with the environment.

Learning Perspective

A psychological approach that emphasizes the effects of experience on behavior, suggesting that learning is the primary factor in mental development and personality.