Suzy Queue Hires a Salesperson for Her Business

Suzy Queue hires a salesperson for her business.Suzy agrees to pay the salesperson a commission of 10 percent of sales.By the end of the first month,the salesperson has done $50,000 of sales.Suzy wants to prepare accurate financial statements at the end of the month,but has not yet paid the salesperson.What journal entry should she make before preparing her financial statements for the month?

A) debit commissions expense ($5,000) ;and credit commissions payable ($5,000)
B) debit prepaid commissions ($5,000) ;and credit commissions payable ($5,000)
C) debit commissions expense ($50,000) ;and credit cash ($50,000)
D) debit prepaid commissions ($5,000) ;and credit cash ($5,000)