Julissa Company Pays Its Employees a Total Salary of $14,000 $\quad$

Julissa Company pays its employees a total salary of $14,000 every other Friday for 10 days of work (employees do not work or get paid for Saturdays and Sundays) . In a given year, the company's pay days fall on September 26 (Friday) and October 10 (Friday) , and they close their books on September 30. Which of the following pairs of journal entries is correct?

A) Sept 30 Salaries Expense 2,800
$\quad$ $\quad$ $\quad$ Salaries Payable 2,800
Oct 10 Salaries Expense 14,000
$\quad$ $\quad$ $\quad$ Cash 14,000
B) Sept 30 Salaries Expense 2,800
$\quad$ $\quad$ $\quad$ Salaries Payable 2,800
Oct 10 Salaries Payable 2,800
$\quad$ $\quad$ $\quad$ Salaries Expense 11,200
Cash 14,000
C) Sept 30 Salaries Expense 2,800
$\quad$ $\quad$ $\quad$ Salaries Payable 2,800
Oct 10 Salaries Payable 5,600
Salaries Expense 8,400
$\quad$ $\quad$ $\quad$ Cash 14,000
D) Sept 30 Salaries Expense 2,800
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 2,800
Oct 10 Salaries Expense 11,200
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\quad$ $\quad$ $\quad$ Cash 11,200