A company paid $$900$ to workers during May. Of this amount, $$600$ was for work performed in April, while the other $$300$ was for work performed during May. What would the impact of this transaction be during May on accrual$-$basis net income?

Group of answer choices

Accrual net income would decrease by $$900$ during May and there would be a liability account called salaries payable shown on April $30$ for the amount of $$300.$

Accrual net income would increase by $$900$ during May.

None of the answer selections are correct.

Accrual net income would increase by $$300$ during May.

Accrual net income would decrease by $$300$ during May.