An adjusting entry was made on year-end December 31 to accrue salary expense of $2,900. Assuming the company does not prepare reversing entries which of the following entries would be prepared to record the $6,400 payment of salaries in January of the following year? Salaries Payable Cash 6,400 6,400 Salaries Payable Cash 2,900 2,900 Salaries Expense Cash 6,400 6,400 Salaries Expense Salaries Payable 2,900 2,900 Salaries Payable Salaries Expense Cash 2,900 3,500 6,400