A company recorded 2 days of accrued salaries of $2,150 for its employees on January 31. On February 9, it paid its employees $8,500 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

• 1/31	Salaries Payable	2,150
  	Salaries Expense		2,150
  2/9	Salaries Expense	6,350
  	Salaries Payable	2,150
  	Cash		8,500

• 1/31	Salaries Expense	2,150
  	Salaries Payable		2,150
  2/9	Salaries Expense	8,500
  	Cash		8,500

• 1/31	Salaries Expense	2,150
  	Salaries Payable		2,150
  2/9	Salaries Expense	6,350
  	Salaries Payable	2,150
  	Cash		8,500

• 1/31	Salaries Expense	2,150
  	Cash		2,150
  2/9	Salaries Expense	8,500
  	Cash		8,500

• 1/31	Salaries Expense	2,150
  	Salaries Payable		2,150
  2/9	Salaries Payable	6,350
  	Salaries Expense	2,150
  	Cash		8,500