10. The correct adjusting entry for accrued and unpaid employee salaries of $10,200 on December 31. Debit Salary Expense, $10200; credit Cash, $10200. Debit Salary Expense, $10200; credit Fees Earned, $10200. Debit Salary Expense, $10200; credit Prepaid Salary, $10200. Debit Salary Expense, $10200; credit Salaries Payable, $10200. Debit Salaries Payable, $10200; credit Salary Expense $10200 99.0.65