11. On December 31, Frank Voris Company correctly made (SO 7)

an adjusting entry to recognize $2,000 of accrued salaries payable. On January 8 of the next year, total salaries of

$3,400 were paid. Assuming the correct reversing entry was made on January 1, the entry on January 8 will result in a credit to Cash $3,400 and the following debit(s):

a. Salaries Payable $1,400, and Salaries Expense $2,000.

b. Salaries Payable $2,000 and Salaries Expense $1,400.

c. Salaries Expense $3,400.

d. Salaries Payable $3,400.

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