Colleen Mooney earned a salary of $400 for the last week of September. She will be paid on October 1.

The adjusting entry for Colleen’s employer at September 30 is:

(a) No entry is required.

(b) Salaries and Wages Expense 400 Salaries and Wages Payable 400

(c) Salaries and Wages Expense 400 Cash 400

(d) Salaries and Wages Payable 400 Cash 400 AppendixLO1