A Company Pays an Employee $1,000 Per Week for a Five

A company pays an employee $1,000 per week for a five day work week. The adjusting entry on December 31, which is a Tuesday, is a:

A) debit to Salaries Expense for $1,000 and a credit to Salaries Payable for $1,000.
B) debit to Salaries Expense for $500 and a credit to Salaries Payable for $500.
C) debit to Salaries Expense for $400 and a credit to Salaries Payable for $400.
D) debit to Salaries Payable for $1,000 and a credit to Salaries Expense for $1,000.