Bay Graphics Pays Its Employees Each Friday for a Five-Day $\begin{array}{cc}\text { Salaries Payable } & 5,400 \\\text { Cash } & 5,400\end{array}$

Bay Graphics pays its employees each Friday for a five-day total workweek. The payroll is $9,000 per week. If the end of the accounting period occurs on a Wednesday, what is the adjusting entry to record wages payable?

A)
$\begin{array}{cc}\text { Salaries Payable } & 5,400 \\\text { Cash } & 5,400\end{array}$
B)
Salary Expense $\quad 5,400$
Salaries Payable $\quad 5,400$
C)
$\begin{array} { l r } \text { Salaries Payable } & 5,400 \\\text { Salary Expense } & 5,400\end{array}$
D)
Salaries Payable $\quad 9,000$
Salary Expense $\quad 9,000$