At December 31, the NBC Company owes an employee for four days of work that will not be paid until January 5th. The weekly rate of pay for a

fiveminusday

workweek is $800. The adjusting entry to record the accrued wages will include a:

A.

debit to Salaries Payable for $800.

B.

debit to Salaries Expense for $640.

C.

debit to Salaries Payable for $640.

D.

debit to Salaries Expense for $800.