47. Your company accrued $20,000 of salary expense at the end of Year 1, then paid $30,000 of salaries early in Year 2. How much salary expense applies to Years 1 and 2, respectively? a. $30,000 and $0 b. $0 and $30,000 c. $10,000 and $20,000 d. $20,000 and $10,000