5. Company C has two office employees who earn $100 a day each and are paid on Friday for a five-day workweek that begins on Monday. If December 31 fell on Tuesday, and the two employees worked both on Monday and on Tuesday, what is the amount of accrued salary expense at December 31 for the two employees? A. 200 B. 300 C. 600 D. 400 E. None of the above 6. For Company D, the balance in office supplies on the trial balance is $400 and the balance for office supplies on the adjusted trial balance is $200. What is the amount of the office supplies expense based on these two numbers? A. O B. 400 C. 200 D. 600 E. None of the above 15. What type of account is prepaid rent? A. Asset B. Liability C. Equity--Capital D. Equity--Revenue E. Equity--Expense 16. What type of account is accumulated depreciation? A. Contra Asset B. Asset C. Liability D. Contra Liability E. None of the above