A company has a weekly payroll of $31,500 which is paid each Friday (employee payroll period is a Seven-day work week, Saturday to Friday). December 31 falls on a Tuesday. What is the correct adjusting journal entry? Select one: a. Debit salaries expense, $18,000, Credit salaries payable, $18,000 b. Debit salaries expense, $4,500, Credit salaries expense, $4,500, c. Debit salaries expense, $9,000, Credit salaries payable, $9,000, d. Debit salaries expense, $31,500, Credit cash $31,500, e. Debit salaries expense, $13,500. Credit cash, $13,500