At the end of $2022,$ Jones Co$.$ failed to accrue $$120,000$ of salaries payable. This error was discovered on January $2,2023$ before the $$120,000$ was paid.The adjusting journal entry to correct this error $($prior to paying the salaries$)$ would NOT include which of the following?O Credit to Salaries Expense for $$120,000$Debit to Retained Earnings for $$120,000$O Credit to Salaries Payable for $$120,000$