A company recorded 2 days of accrued salaries of $1,600 for its employees on January 31. On February 9, it paid its employees $7,400 for these accrued salaries and for other salaries earned through February 9. Assuming the company does not prepare reversing entries, the January 31 and February 9 journal entries are:

Multiple Choice

• Date	Account Title	Debit	Credit
  1/31	Salaries Expense	1,600
  	Salaries Payable		1,600
  2/9	Salaries Expense	5,800
  	Salaries Payable	1,600
  	Cash		7,400

• Date	Account Title	Debit	Credit
  1/31	Salaries Expense	1,600
  	Salaries Payable		1,600
  2/9	Salaries Payable	5,800
  	Salaries Expense	1,600
  	Cash		7,400

• Date	Account Title	Debit	Credit
  1/31	Salaries Expense	1,600
  	Cash		1,600
  2/9	Salaries Expense	7,400
  	Cash		7,400

• Date	Account Title	Debit	Credit
  1/31	Salaries Payable	1,600
  	Salaries Expense		1,600
  2/9	Salaries Expense	5,800
  	Salaries Payable	1,600
  	Cash		7,400

• Date	Account Title	Debit	Credit
  1/31	Salaries Expense	1,600
  	Salaries Payable		1,600
  2/9	Salaries Expense	7,400
  	Cash		7,400