The Statewide Sales Company Has Gross Pay for March of $45,000.Which

The Statewide Sales Company has gross pay for March of $45,000.Which of the following is the first journal entry in the payroll cycle to record salary expense?

A) $$\begin{array} { | l | r | r | } \hline \text { Salary expense } & 45,000 & \\\hline \text { Salary payable } & & 45,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Salary payable } & 45,000 & \\\hline \text { Salary expense } & & 45,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Salary expense } & 45,000 & \\\hline \text { Cash } & & 45,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 45,000 & \\\hline \text { Salary expense } & & 45,000 \\\hline\end{array}$$