A Company Pays Each of Its Two Office Employees Each

question 172

Multiple Choice

A company pays each of its two office employees each Friday at the rate of $100 per day for a five-day week that begins on Monday. If the monthly accounting period ends on Tuesday and the employees worked on both Monday and Tuesday, the month-end adjusting entry to record the salaries earned but unpaid is:

• A) Debit Unpaid Salaries $600 and credit Salaries Payable $600.
• B) Debit Salaries Expense $400 and credit Salaries Payable $400.
• C) Debit Salaries Expense $600 and credit Salaries Payable $600.
• D) Debit Salaries Payable $400 and credit Salaries Expense $400.
• E) Debit Salaries Expense $400 and credit Cash $400.

---

Definitions:

Edema

A condition of body tissues containing abnormal amounts of fluid, usually intercellular; may be local or general.

Jewelry Removal

The act of taking off ornaments or decorative items worn by individuals, often required for safety, medical procedures, or compliance with specific regulations.

Liquid

A state of matter that is fluid, conforms to the shape of its container, and has a definite volume but no fixed shape.

Plasma

The liquid part of the lymph and blood.