1,300 is owed to employees for work done in December 2014. Select the adjusting entries that need to be made on 31 December 2019:

Debit Salary Payable 1300; Credit Salary Expense 1300;

Debit Accrued Salaries 1300; Credit Salary Expense 1300;

Debit Salary Expense 1300; Credit Accounts Payable 1300;

Debit Salary Expense 1300; Credit Accrued Salaries 1300;

Debit Accrued Salaries 1300; Credit Accounts Payable 1300;