An Adjusting Entry Was Made on Year-End December 31 to Accrue

An adjusting entry was made on year-end December 31 to accrue salary expense of $1,200. Assuming the company does not prepare reversing entries, which of the following entries would be prepared to record the $3,000 payment of salaries in January of the following year?

A) $$\begin{array} { | l | r | r | } \hline \text { Salaries Payable } & 1,200 & \\\hline \text { Salaries Expense } & & 1,200 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Salaries Payable } & 1,200 & \\\hline \text { Cash } & & 1,200 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Salaries Payable } & 1,200 & \\\hline \text { Salaries Expense } & 1,800 & \\\hline \text { Cash } & & 3,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Salaries Expense } & 3,000 & \\\hline \text { Cash } & & 3,000 \\\hline\end{array}$$
E) $$\begin{array} { | l | r | r | } \hline \text { Salaries Payable } & 3,000 & \\\hline \text { Cash } & & 3,000 \\\hline\end{array}$$