A company recorded 2 days of accrued salaries of $1,400 for its employees on January 31. On February 9, it paid its employees $7,000 for these accrued salaries and for other salaries earned through February 9. The January 31 and February 9 journal entries are:

1/31 Salaries Payable 1,400

Salaries Expense 1,400

2/9 Salaries Expense 5,600

Salaries Payable 1,400

Cash 7,000

1/31 Salaries Expense 1,400

Salaries Payable 1,400

2/9 Salaries Payable 7,000

Salaries Expense 1,400

Cash 7,000

1/31 Salaries Expense 1,400

Salaries Payable 1,400

2/9 Salaries Expense 7,000

Cash 7,000

1/31 Salaries Expense 1,400

Cash 1,400

2/9 Salaries Expense 7,000

Cash 7,000

1/31 Salaries Expense 1,400

Salaries Payable 1,400

2/9 Salaries Expense 5,600

Salaries Payable 1,400

Cash 7,000