To Accrue $3,200 of Employee Salaries for the Last Week $\begin{array}{llcc} \text { Dr. Salaries expense } &3,200\\ \text { Cr. Cash} &&3,200\\\end{array}$

To accrue $3,200 of employee salaries for the last week of February, the employer's journal entry is:
A.
$\begin{array}{llcc} \text { Dr. Salaries expense } &3,200\\ \text { Cr. Cash} &&3,200\\\end{array}$

B.
$\begin{array}{ccc}\text { Dr. } & \text { Salaries expense } & 3,200 \\\text { Cr. } & \text { Salaries payable } && 3,200\end{array}$

C.
$\begin{array}{llcc} \text { Dr. Salaries payable } &3,200\\ \text { Cr. Cash } &&3,200\\\end{array}$


D.
$\begin{array}{ll}\text { Dr. Salaries expense } & 3,200 \\\text { Cr. Fee revenue } && 3,200\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D