A company pays each of its two office employees each Friday at the rate of $200 per day for a five-day week that begins on Monday. If the monthly accounting period ends on Tuesday and the employees worked on both Monday and Tuesday, the month-end adjusting entry to record the salaries earned but unpaid is:

Multiple Choice

• Debit Unpaid Salaries $1,200 and credit Salaries Payable $1,200.

• Debit Salaries Expense $800 and credit Salaries Payable $800.

• Debit Salaries Expense $1,200 and credit Salaries Payable $1,200.

• Debit Salaries Payable $800 and credit Salaries Expense $800.

• Debit Salaries Expense $800 and credit Cash $800.