Creations by Brahtz Has a Weekly Payroll of $180,000 Is $\quad$

Creations by Brahtz has a weekly payroll of $180,000 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 72,000
Salaries Payable 108,000
$\quad$ $\quad$ $\quad$ $\quad$ Cash 180,000
B) Salaries Expense 108,000
$\quad$ $\quad$ $\quad$ Salaries Payable 108,000
C) Salaries Expense 72,000
$\quad$ $\quad$ $\quad$ Cash 72,000
D) Salaries Expense 108,000
Salaries Payable 72,000
$\quad$ $\quad$ $\quad$ $\quad$ Cash 180,000