Jay's Limo Services Paid $300 Cash to Employees for Work $\begin{array}{|l|l|l|}\hline \text { Salaries Expense } & 300 & \\\hline \text { Accounts Payable } & & 300 \\\hline\end{array}$

Jay's Limo Services paid $300 cash to employees for work performed in the current period. Which of the following general journal entries will Jay's Limo Services make to record this transaction?

A) $\begin{array}{|l|l|l|}\hline \text { Salaries Expense } & 300 & \\\hline \text { Accounts Payable } & & 300 \\\hline\end{array}$
B) $\begin{array}{|l|l|l|}\hline \text { Cash } & 300 & \\\hline \text { Salaries Expense } & & 300 \\\hline\end{array}$
C) $\begin{array}{|l|l|l|}\hline \text { Salaries Expense } & 300 & \\\hline \text { Dividends } & & 300 \\\hline\end{array}$
D) $\begin{array}{|l|l|l|}\hline \text { Salaries Payable } & 300 & \\\hline \text { Salaries Expense } & & 300 \\\hline\end{array}$
E) $\begin{array}{|l|l|l|}\hline \text { Salaries Expense } & 300 & \\\hline \text { Cash } & & 300 \\\hline\end{array}$