An Adjusting Entry Was Made on December 31, 2011 to Accrue

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