20 2.5 pts An adjusting entry was made on year-end December 31 to accrue salary expense of $2,300. Assuming the company does not prepare reversing entries, which of the following entries would be prepared to record the $5,200 payment of salaries in January of the following year? Account Title Debit Credit Salaries Expense 2,300 Salaries Payable 2,300 Account Title Debit Credit Salaries Payable 2,300 Salaries Expense 2,900 Cash 5,200 Account Title Debit Credit Salaries Payable 5,200 Cash 5,200 O Account Title Debit Credit Salaries Payable 2,300 Cash 2,300 O Account Title Debit Credit Salaries Expense 5,200 Cash 5.200