An adjusting entry was made on year-end December 31 to accrue salary expense of $1,200. Additional salary expense of $1800 was incurred in January. Which of the following entries would be prepared to record the $3,000 payment of salaries in January of the following year? Salaries Expense 3,000 Cash 3,000 Salaries Payable 1,200 Cash 1,200 Salaries Payable 1.200 Salaries Expense 1,800 Cash 3.000 Salaries Payable 3.000 Cash 3.000 Salaries Expense 200 Salaries Expense 1,200 Salaries Payable 1,200