A Business Pays Weekly Salaries of $25,000 on Friday for a Five-Day

A business pays weekly salaries of $25,000 on Friday for a five-day week ending on that day.The adjusting entry necessary at the end of the fiscal period ending on a Thursday is

A) debit Salaries Payable, $\$ 20,000$ ; credit Cash, $\$ 20,000$ .
B) debit Salaries Expense, $\$ 20,000$ ; credit Cash, $\$ 20,000$ .
C) debit Salaries Expense, $\$ 20,000$ ; credit Salaries Payable, $\$ 20,000$ .
D) debit Salaries Expense, $\$ 5,000$ ; credit Salaries Payable, $\$ 5,000$ .