Sunset, Inc B) $$\begin{array} { | c | r | r | } \hline \text { Vacation Benefits Expense } & 2300 & \\\hline \text { Cash } & & 2300 \\\hline\end{array}$$

Sunset, Inc. has a policy of accruing $2300 for every employee as a vacation benefit. Sarah, an employee, took a vacation. Which of the following is the correct journal entry for the vacation benefit paid?

A) $$\begin{array} { | c | r | r | } \hline \text { Vacation Benefits Payable } & 1917 & \\\hline \text { Vacation Benefits Expense } & & 1917 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Vacation Benefits Expense } & 2300 & \\\hline \text { Cash } & & 2300 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Vacation Benefits Payable } & 2300 & \\\hline \text { Cash } & & 2300 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Vacation Benefits Expense } & 1917 & \\\hline \text { Vacation Benefits Payable } & & 1917 \\\hline\end{array}$$