21. In January 2021 , Barton Enterprises discovered that none of the required salaries expense accruals at the end of the following periods were recorded

2019 : Accrued salaries should have been $20,000

2020 : Accrued salaries should have been $40,000

Both years are closed. What correcting entry should be made in 2021 to correct these errors ? A,B,C,orD

\begin{tabular}{|l|l|c|c|} \hline & Retained earnings & Debit & Credit \\ \hline & Salaries payable & 20,000 & \\ \hline \hline & & & 20,000 \\ \hline & Retained earnings & Debit & Credit \\ \hline & Salaries payable & 40,000 & \\ \hline & & & 40,000 \\ \hline & Salaries payable & Debit & Credit \\ \hline & Retained earnings & 20,000 & 20,000 \\ \hline \end{tabular} The errors are counterbalanced at the end of 2020 amd no correcting entries are neede \begin{tabular}{|l|l|r|r|} \hline & & Debit & Credit \\ \hline & Salaries expense & 40,000 & \\ \hline & Retained earnings & & 20,000 \\ \hline & Salaries payable & & 20,000 \\ \hline \end{tabular}