Omega Company Pays Its Employees Twice a Month, on the 7^th

Omega Company pays its employees twice a month, on the 7^th and the 21^st.On June 21, Omega Company paid employee salaries of $4,000.This transaction would

A) increase equity by $4,000.
B) decrease the balance in Salaries Expense by $4,000.
C) decrease net income for the month by $4,000.
D) be recorded by a $4,000 debit to Salaries Payable and a $4,000 credit to Salaries Expense.