On December 31, 2010, Salaries Owed to Employees Total $4,150

On December 31, 2010, salaries owed to employees total $4,150. These will be paid on January 4, 2011. The adjusting entry prepared on December 31, 2010, includes a:

A) debit to Salary Expense for $4,150.
B) debit to Salary Payable for $4,150.
C) credit to Cash for $4,150.
D) credit to Salary Expense for $4,150.