The Balance of the Salaries Expense Account Is $1200

The balance of the salaries expense account is $1200.Which is the correct closing general journal entry?
Debit Credit
$ $

A) Owner's capital account 1200 Salaries expense 1200
B) Salaries expense 1200 Profit or loss summary 1200
C) Salaries expense 1200 Owner's capital account 1200
D) Profit or loss summary 1200 Salaries expense 1200