9. Connors Corporation paid $400 of salaries in June 2021 which had been accrued properly in May 2021. Which of the following journal entries reflects the proper entry in June 2021? A. DR Salaries Expense CR Salaries Payable $400 $400 B. DR Salaries Payable CR Cash $400 $400 $400 C. DR Cash CR Salaries Payable $400 D. DR Salaries Expense CR Cash $400 $400 10. On August 1, 2020, Feldman and Associates collected $18,000 in advance for legal services to be rendered for one year. The required entry was properly recorded in August. Which of the following entries reflects the end-of-the-year adjustment to reflect revenue earned for the period ended December 31, 2020? A. Cash 7,500 Revenue 7,500 1 B. Accounts Receivable Revenue 6,000 6,000 Cash C. 18,000 Uneamed Revenue Revenue 10,500 7.500 D. 7,500 Unearned Reveme Revenue 7,500