An Adjusting Entry Was Made on December 31,2011 to Accrue $$\begin{array} { | l | r | r | } \hline \text { Salaries Expense } & 3,000 & \\\hline \text { Cash } & & 3 , 0 0 0 \\\hline\end{array}$$

An adjusting entry was made on December 31,2011 to accrue a salary expense of $1,200.Which of the following entries would be prepared to record the next payment of salaries on January,2012 in the amount of $3,000?

A)
$$\begin{array} { | l | r | r | } \hline \text { Salaries Expense } & 3,000 & \\\hline \text { Cash } & & 3 , 0 0 0 \\\hline\end{array}$$
B)
$$\begin{array} { | l | r | r | } \hline \text { Salaries Payable } & 3,000 & \\\hline \text { Cash } & & 3,000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | r | r | } \hline \text { Salaries Payable } & 1,200 & \\\hline \text { Cash } & & 1,200 \\\hline\end{array}$$
D)
$$\begin{array} { |l | r | r | } \hline \text { Salaries Expense } & 1,200 & \\\hline \text { Salaries Payable } & & 1,200 \\\hline\end{array}$$
E)
$$\begin{array} { | l | r | r | } \hline \text { Salaries Payable } & 1,200 & \\\hline \text { Salaries Expense } & 1,800 & \\\hline \text { Cash } & & 3, 000 \\\hline\end{array}$$