A business pays bi-weekly salaries of $20,000 every other Friday for a ten-day period ending on that day. The adjusting entry necessary at the end of the fiscal period ending on the second Wednesday of the pay period includes a:

a. debit to salary expense of $8,000

b. debit to salaries payable of $8,000

c. credit to salary expense of $16,000

d. credit to salaries payable of $16,00