Starlight Associates,Inc $\begin{array}{llcc}&& \text { Salaries Expense} & \text { Salaries Payable } \\\end{array}$

Starlight Associates,Inc.recorded salary expense of $100,000 in 2017.However,additional salaries of $5,000 had been earned,but not paid or recorded at December 31,2017.After the adjustments are recorded and posted at December 31,2017,what are the balances in the Salaries Expense and Salaries Payable accounts?
$\begin{array}{llcc}&& \text { Salaries Expense} & \text { Salaries Payable } \\\end{array}$

a.
$\begin{array}{cc}&&&\$105,000&&&&&\$5,000\end{array}$

b.
$\begin{array}{cc}&&&\$100,000&&&&&&\$0\end{array}$

c.
$\begin{array}{cc}&&&\$100,000&&&&&\$5,000\end{array}$

d.
$\begin{array}{cc} &&&\$105,000&&&&&&\$0\end{array}$