The ABC Company Pays Its Salaried Staff $40,000 Every 10

The ABC company pays its salaried staff $40,000 every 10 working days (ie every 2 weeks) . If the company's year end were to fall four working days following the last payment made to salaried employees, the following salaries adjusting entry would have to be made:

A) Debit Salaries Prepaid $16,000; Credit Accrued Salaries $16,000
B) Debit Salary Expense $16,000; Credit Accrued Salaries $16,000
C) Debit Accrued Salaries $16,000; Credit Salary Expense $16,000
D) Debit Accrued Salaries $16,000; Credit Salaries Prepaid $16,000
E) None of the above.