Able Graphics Received a $400 Utility Bill for the Current $$\begin{array} { | l | r | r | } \hline \text { Salaries Expense } & 300 & \\\hline \text { Accounts Payable } & & 300 \\\hline \hline\end{array}$$

Able Graphics received a $400 utility bill for the current month's electricity. It is not due until the end of the next month which is when they intend to pay it. Which of the following general journal entries will Able Graphics make to record this transaction?

A) $$\begin{array} { | l | r | r | } \hline \text { Salaries Expense } & 300 & \\\hline \text { Accounts Payable } & & 300 \\\hline \hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 300 & \\\hline \text { Salaries Expense } & & 300 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Salaries Expense } & 300 & \\\hline \text { Dividends } & & 300 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Salaries Payable } & 300 & \\\hline \text { Salaries Expense } & & 300 \\\hline \hline\end{array}$$
E) $$\begin{array} { | l | r | r | } \hline \text { Salaries Expense } & 300 & \\\hline \text { Cash } & & 300 \\\hline\end{array}$$