Match Incorporated Recorded Salary Expense of $120,000

Match Incorporated recorded salary expense of $120,000.However,additional salaries of $9,000 had been earned but not paid or recorded at December 31.After the adjustments are recorded and posted at December 31,what will be the balances in the salaries expense and salaries payable accounts?

A) salaries expense: $120,000; salaries payable: $0
B) salaries expense: $120,000; salaries payable: $9,000
C) salaries expense: $129,000; salaries payable: $0
D) salaries expense: $129,000; salaries payable: $9,000