Bay Graphics pays its employees each Friday for a five-day total workweek. The payroll is $9,000 per week. If the end of the accounting period occurs on a Wednesday, what is the adjusting entry to record wages payable?

Select one:

a. Salaries Payable 5,400 Cash 5,400

b. Salary Expense 5,400 Salaries Payable 5,400

c. Salaries Payable 5,400 Salary Expense 5,400

d. Salaries Payable 9,000 Salary Expense 9,000