1. Flagg records adjusting entries at its December31 year end. At December 31, employees had earned $11,200 of unpaid and unrecorded salaries. The next payday is January 3, at which time $28,000 will be paid. Prepare the January 1 journal entry to reverse the effect of the December 31 salary expense accrual.

a. Debit Salaries expense $11,200; Credit Salaries payable $11,200

b. Debit Salaries expense $16,800; Debit Salaries payable $11,200; Credit Cash $28,00

c. Debit Salaries payable $16,800; Credit Cash $16,800

d. Debit Salaries payable $11,200; Credit Salaries expense $11,200

e. Debit Salaries expense $16,800; Credit Salaries payable $16,800