Jay's Limo Services Paid $300 Cash to Employees for Work $$\begin{array} { | l | r | r | } \hline \text { Salaries Expense } & 300 & \\\hline \text { Accounts Payable } & & 300 \\\hline\end{array}$$

Jay's Limo Services paid $300 cash to employees for work performed in the current period. Which of the following general journal entries will Jay's Limo Services make to record this transaction?

A) $$\begin{array} { | l | r | r | } \hline \text { Salaries Expense } & 300 & \\\hline \text { Accounts Payable } & & 300 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Salaries Expense } & 300 & \\\hline \text { Cash } & & 300 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Salaries Expense } & 300 & \\\hline \text { J. Smith. Withdrawals } & & 300 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 300 & \\\hline \text { Salaries Expense } & & 300 \\\hline\end{array}$$
E) $$\begin{array} { | l | r | r | } \hline \text { Salaries Payable } & 300 & \\\hline \text { Salaries Expense } & & 300 \\\hline\end{array}$$