an adjusting entry was made on December 31, 2021, to accrue salaries expense of $1,200. which of rhe following entries would be prepared to record the next payment of salaries, on January 5,2022 for $3000?

\begin{tabular}{|l|c|c|} \hline Salaries Expense & 1,200 & \\ \hline Salaries Payable & & 1,200 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Salaries Payable & 1,200 & \\ \hline Salaries Expense & 1,800 & \\ \hline Cash & & 3,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Salaries Payable & 1,200 & \\ \hline Cash & & 1,200 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Salaries Expense & 3,000 & \\ \hline Cash & & 3,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Salaries Payable & 3,000 & \\ \hline Cash & & 3,000 \\ \hline \end{tabular}