A company recorded 2 days of accrued salaries of $1,700 for its employees on January 31. On February 9, it paid its employees $7,600 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:

• 1/31	Salaries Expense	1,700
  	Salaries Payable		1,700
  2/9	Salaries Expense	7,600
  	Cash		7,600

• 1/31	Salaries Expense	1,700
  	Salaries Payable		1,700
  2/9	Salaries Expense	5,900
  	Salaries Payable	1,700
  	Cash		7,600

• 1/31	Salaries Expense	1,700
  	Cash		1,700
  2/9	Salaries Expense	7,600
  	Cash		7,600

• 1/31	Salaries Expense	1,700
  	Salaries Payable		1,700
  2/9	Salaries Payable	7,600
  	Salaries Expense	1,700
  	Cash		7,600

• 1/31	Salaries Payable	1,700
  	Salaries Expense		1,700
  2/9	Salaries Expense	5,900
  	Salaries Payable	1,700
  	Cash		7,600