Jay's Limo Services Paid $300 Cash to Employees for Work $\begin{array}{|l|r|r|}\hline \text { Salaries Expense } & 300 & \\\hline \text { Accounts Payable } & & 300 \\\hline\end{array}$

Jay's Limo Services paid $300 cash to employees for work performed in the current period. Which of the following general journal entries will Jay's Limo Services make to record this transaction?
A)
$\begin{array}{|l|r|r|}\hline \text { Salaries Expense } & 300 & \\\hline \text { Accounts Payable } & & 300 \\\hline\end{array}$
B)
$\begin{array}{|l|r|r|}\hline \text { Salaries Expense } & 300 & \\\hline \text { Cash } & & 300 \\\hline\end{array}$
C)
$\begin{array}{|l|r|r|}\hline \text { Salaries Expense } & 300 & \\\hline \text { J. Smith, Withdrawals } & & 300 \\\hline\end{array}$
D)
$\begin{array}{|l|r|r|}\hline \text { Cash } & 300 & \\\hline \text { Salaries Expense } & & 300 \\\hline\end{array}$
$$\begin{array}{l}\text { E) }\\\begin{array} { | l | r | r | } \hline \text { Salaries Payable } & 300 & \\\hline \text { Salaries Expense } & & 300 \\\hline\end{array}\end{array}$$