A company shows a balance in salaries payable of $45,000 at the end of the month. The next payroll amounting to $50,000 is to be paid the following month. What will be the journal entry to record the payment of salaries?

A) Salaries Expense $5,000 Salaries Payable $45,000 Cash $50,000

B) Salaries Expense $50,000 Cash $50,000

C) Salaries Expense $50,000 Salaries Payable $45,000 Cash $95,000

D) Salaries Expense $50,000 Salaries Payable $5,000 Cash $45,000