An adjustment to accrue the amount of salaries and wages owed was recorded on December 31. These salaries and wages were paid on the following January 5. The entry on January 5 would include a debit to:

a. Cash and Credit to Salaries and Wages Expense.

b. Cash and Credit to Salaries and Wages Payable.

c. Salaries and Wages Payable and Credit to Cash.

d. Salaries and Wages Expense and Credit to Cash.

A company declared and paid a dividend of $11,600 this year. The entry to close the Dividends account at the end of the year will include a debit to:

a. Retained earnings and a credit to dividends for $11,600.

b. Dividends and a credit to retained earnings for $11,600.

c. Dividends and a credit to dividends payable for $11,600.

d. Dividends and a credit to cash for $11,600.