On January 8, Gallery Corp. records $5,000 of accrued salaries. On January 15, $10,000 of salaries are paid. The entry on January 15 includes a debit to the Salaries Payable account.

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This is true. Since $5,000 of salaries were accrued on January 8, it means that they were earned by employees but not yet paid. This creates a liability for the company, which is recorded as Salaries Payable. When $10,000 of salaries are paid on January 15, the Salaries Payable account is debited to reduce the liability.