Nunez Company Pays Its Employees a Total Salary of $42,000 $\quad$

Nunez Company pays its employees a total salary of $42,000 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 8,400
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 8,400
Oct 10 Salaries Expense 33,600
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 33,600
B) Sept 30 Salaries Expense 8,400
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Salaries Payable 8,400
Oct 10 Salaries Expense 42,000
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 42,000
C) Sept 30 Salaries Expense 8,400
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Salaries Payable 8,400
Oct 10 Salaries Payable 8,400
Salaries Expense 33,600
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 42,000
D) Sept 30 Salaries Expense 8,400
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Salaries Payable 8,400
Oct 10 Salaries Payable 16,800
Salaries Expense 25,200
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 42,000