5. On December 31 , Kohl Company correctly made an adjusting entry to recognize $2,000 of accrued salaries payable. On January 8 of the next year, total salaries of $3,800 were paid. Assuming the correct reversing entry was made on January 1 , the entry on January 8 will result in a credit to Cash $3,800 and the following debit(s): a. Salaries and Wages Payable $1,800 and Salaries and Wages Expense $2,000. b. Salaries and Wages Payable $2,000 and Salaries and Wages Expense $1,800. c. Salaries and Wages Expense $3,800. d. Salaries and Wages Payable $3,800