The adjustment for accrued salaries would be to:

Question

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The accrued salaries represent the salaries earned by employees but not yet paid by the company. The adjustment for accrued salaries would increase the company's Salaries Expense account and create a liability on the balance sheet, Salaries Payable. Therefore, the correct entry would be to debit Salaries Expense (increasing expense) and credit Salaries Payable (establishing the liability). Option A would reduce the Cash account (even though cash hasn't been paid out yet). Option B and D would be incorrect as they debit the liability and increase the asset (Cash) respectively, which is not consistent with the nature of the accrued salaries adjustment.

The Adjustment for Accrued Salaries Would Be To