Which of the Following Entries Would Be Recorded by a Company

Which of the following entries would be recorded by a company that uses the cash basis method of accounting?

A) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 1,000 & \\\hline \text { Accounts Receivable } & & 1,000 \\\hline\end{array}$$
B) $\begin{array}{|l|r|c|}\hline \text { Salaries Expense } & 1,000 & \\\hline \text { Salaries Payable } & & 1,000 \\\hline\end{array}$

C) $\begin{array}{|l|r|c|}\hline \text { Prepaid Rent } & 1,000 & \\\hline \text { Cash } & & 1,000 \\\hline\end{array}$

D) $$\begin{array} { | l | r | r | } \hline \text { Rent Expense } & 1,000 & \\\hline \text { Cash } & & 1,000 \\\hline\end{array}$$