9. Kathy Siska earned a salary of $400 for the last week of (SO September. She will be paid on October 1. The adjusting entry for Kathy’s employer at September 30 is:

a. No entry is required.

b. Salaries Expense Salaries Payable

c. Salaries Expense Cash

d. Salaries Payable Cash 400 400 400 400 400 400