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An adjusting entry was made on December 31, 2020, to accrue salaries expense of $1,200. Which of the following entries would be prepared to record

An adjusting entry was made on December 31, 2020, to accrue salaries expense of $1,200. Which of the following entries would be prepared to record the next payment of salaries, on January 5, 2021, in the amount of $3,000?

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