The City of Seales Has a December 31^st Fiscal Year

The City of Seales has a December 31^st fiscal year end.Salaries earned by city's General Fund employees for the period December 24^th through December 31^st will not be paid until January 7^th of the next year.On December 31^st,the City of Seales' accounting personnel would:

A) debit salaries expense and credit salaries payable.
B) debit expenditures-salaries and credit cash.
C) make no journal entry because cash has not yet been paid.
D) none of the above