Anthony Delivery Service has a weekly payroll of $33,000. December 31 falls on Tuesday and Anthony will pay its employees the following Monday (January 6 ) for the previous full week. Assume that Anthony has a five - day workweek and has an unadjusted balance in Salaries Expense of $920,000 at December 31 . What is the December 31 balance of Salaries Expense after adjusting entries are recorded and posted? A. $953,000 B. $939,800 C. $920,000 D. $933,200