A Company Shows a Balance in Salaries Payable of ¥40,000 $\begin{array} { l }\text { Salaries Expense }&45,000 \\ \text {Salaries Payable }&&45,000\\\end{array}$

A company shows a balance in Salaries Payable of ¥40,000 at the end of the month.The next payroll amounting to ¥45,000 is to be paid in the following month.What will be the journal entry to record the payment of salaries?

A) $\begin{array} { l }\text { Salaries Expense }&45,000 \\ \text {Salaries Payable }&&45,000\\\end{array}$

B) $\begin{array} { l } \text { Salaries Expense}&45,000 \\ \text {Cash }&&45,000\\\end{array}$

C) $\begin{array} { l }\text { Salaries Expense}&5,000 \\ \text {Cash }&&5,000 \\\end{array}$

D) $\begin{array} { l } \text { Salaries Expense}&5,000 \\ \text { Salaries Payable}&40,000 \\ \text { Cash}&&45,000\\\end{array}$