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. An adjusted trial balance prepared on December 31, 2010, includes which of the following?

A) Salaries Expense, $4,150
B) Salaries Payable, $4,150
C) Unearned Salaries, $4,150
D) Both Unearned salaries, $4,150 and Salaries Payable, $4,150