An Adjusting Entry Was Made on December 31, 2014 to Accrue

An adjusting entry was made on December 31, 2014 to accrue a salary expense of $1,200. Which of the following entries would be prepared to record the next payment of salaries on January, 2015 in the amount of $3,000?

A) $$\begin{array} { | c | r | r | } \hline \text { Salaries Expense } & 3,000 & \\\hline \text { Salaries Payable } & 1,200 & \\\hline \text { Cash } & & 4,200 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Salaries Payable } & 3,000 & \\\hline \text { Cash } & & 3,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Salaries Payable } & 1,200 & \\\hline \text { Cash } & & 1,200 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Salaries Expense } & 1,200 & \\\hline \text { Salaries Payable } & & 1,200 \\\hline\end{array}$$
E) $$\begin{array} { | c | r | r | } \hline \text { Salaries Payable } & 1,200 & \\\hline \text { Salaries Expense } & 1,800 & \\\hline \text { Cash } & & \mathbf { 3 } , 000 \\\hline\end{array}$$