Jay's Limo Services, Inc $\begin{array}{|c|c|c|}\hline \text { Salaries Expense } & 300 & \\\hline \text { Accounts Payable } & & 300\\\hline\end{array}$

Jay's Limo Services, Inc. paid $300 cash to employees for work performed in the current period. Which of the following general journal entries will Jay's Limo Services, Inc. make to record this transaction?

A) $\begin{array}{|c|c|c|}\hline \text { Salaries Expense } & 300 & \\\hline \text { Accounts Payable } & & 300\\\hline\end{array}$

B) $\begin{array}{|c|r|r|}\hline \text { Cash } & 300 & \\\hline \text { Salaries Expense } & & 300 \\\hline\end{array}$

C) $\begin{array} { | c | r | r | } \hline \text { Salaries Expense } & 300 & \\\hline \text { Dividends } & & 300 \\\hline\end{array}$
D) $\begin{array} { | c | r | r | } \hline \text { Salaries Payable } & 300 & \\\hline \text { Salaries Expense } & & 300 \\\hline\end{array}$
E) $\begin{array}{|c|r|r|}\hline \text { Salaries Expense } & 300 & \\\hline \text { Cash } & & 300 \\\hline\end{array}$