23) A company pays each of its two office employees each Friday at the rate of $160 per day for a five-day week that begins on Monday. If the monthly accounting period ends on Tuesday and the employees worked on both Monday and Tuesday, the month-end adjusting entry to record the salaries earned but unpaid is: A. A) Debit Unpaid Salaries $960 and credit Salaries Payable $960. B. B) Debit Salaries Expense $640 and credit Salaries Payable $640. C. C) Debit Salaries Expense $960 and credit Salaries Payable $960. D. D) Debit Salaries Payable $640 and credit Salaries Expense $640. E. E) Debit Salaries Expense $640 and credit Cash \$640