Weidman Company's Weekly Payroll of $60,000 Is Paid Every Friday $\quad$

Weidman Company's weekly payroll of $60,000 is paid every Friday for a 5-day workweek. Assume that the last day of the fiscal year falls on Wednesday. Which of the following journal entries would be made on the first Friday following the year-end?

A) Salaries Expense 36,000
$\quad$ $\quad$ $\quad$ Salaries Payable 36,000
B) Salaries Expense 24,000
$\quad$ $\quad$ $\quad$ Cash 24,000
C) Salaries Expense 36,000
$\quad$ $\quad$ $\quad$ Salaries Payable 24,000
$\quad$ $\quad$ $\quad$ Cash 60,000
D) Salaries Expense 24,000
Salaries Payable 36,000
$\quad$ $\quad$ $\quad$ Cash 60,000