A Company Pays Salaries and Wages Every Two Weeks

A company pays salaries and wages every two weeks.Salaries and wages amount to $100 a day and the company has a seven-day work week.On March 31,the company pays wages for the two weeks ending March 24 and recorded the related journal entry.The adjusting journal entry,dated March 31,to record unpaid wages and salaries owed since March 25 will include a debit to:

A) Salaries and Wages Payable and a credit to Salaries and Wages Expense for $1,400.
B) Salaries and Wage Expense and a credit to Salaries and Wages Payable for $700.
C) Salaries and Wages Payable and a credit to Cash for $700.
D) Salaries and Wages Expense and a credit to Salaries and Wages Payable for $1,400.