An adjusting entry was made on December 31, 2009 to accrue salary expense of $2,800. Which of the following entries would be prepared to record the next payment of salaries, on January, 2010 in the amount of $7,000?

Salaries Expense	2,800
Salaries Payable		2,800

Salaries Payable	7,000
Cash		7,000

Salaries Payable	2,800
Salaries Expense	4,200
Cash		7,000

Salaries Payable	2,800
Cash		2,800

Salaries Expense	7,000
Cash		7,000