BJ, an Employee of Walker Corp $\begin{array} { l }\text { Salaries Expense}&800 \\ \text {Salaries Payable }&&800 \\\end{array}$

BJ, an employee of Walker Corp., will not receive her paycheck until April 2.Based on services performed from March 15 to March 30, her salary was $800.The adjusting entry for Walker Corp.on March 31 is

A) $\begin{array} { l }\text { Salaries Expense}&800 \\ \text {Salaries Payable }&&800 \\\end{array}$

B) $\begin{array} { l }\text { No entry is required. }& \\\end{array}$

C) $\begin{array} { l }\text { Salaries Expense }&800 \\ \text {Cash }&&800 \\\end{array}$

D) $\begin{array} { l }\text { Salaries Payable }&800 \\ \text {Cash }&&800 \\\end{array}$