Accrued salaries at 12/31/15 are $3,000. What would the adjusting entry include?

		a) A debit to salaries payable for $3,000
		b) A debit to salaries expense for $48,000
		c) A credit to salaries payable for $3,000
		d) A credit to salaries expense for $48,000

Presented below is a accounts accounts form the unadjusted trial balance of selected of Smitch Star Creators a talent agency, at 12/31/15. Assume all balances are normal Account Balance Cash 17,000 3,400 Accounts Receivable 1700 Supplies Prepaid Insurance 8,160 Office Equipment 17,000 3,400 Accumulated Depreciation Office Equipment 34000 Notes Payable Unearned Revenue 8,500 Service Revenue 51.000 51.000 Salaries Expense