If Salaries Payable Were Recorded on December 31,and These Salaries

If Salaries payable were recorded on December 31,and these salaries were paid on the following January 5,the entry on January 5 would be:

A) Debit to Salaries Expense and Credit to Cash.
B) Debit to Salaries payable and Credit to Cash.
C) Debit to Cash and Credit to Salaries Payable.
D) Debit to Cash and Credit to Salaries Expense.