Assume that the weekly payroll of Hunter Hardware, Inc., is $1,000. The end of the year, December 31, falls on Tuesday. Hunter Hardware will pay its employees on Friday for the full week. What adjusting entry will Hunter Hardware make on Tuesday, December 31? (Use five days as a full workweek.)

Date	Accounts and Explanations	Debit	Credit
A.	Salaries Expense	400
	Salaries Payable		400
B.	Salaries Payable	400
	Salaries Expense		400
C.	Salaries Expense	600
	Cash		600
D.	Salaries Expense	600
	Salaries Payable		600