Before making necessary year-end adjustments, Salary Expense is $40,000. At year end, the adjustment necessary for salaries owed to employees totals $4,150, which will be paid the following year. After recording the adjustment, the company financials would report: Salary Expense: Salary Payable: $4.150 $4,150 Salary Expense: Salary Payable: $44.150 $4,150 Salary Expense Salary Payable: $44.150 SO Salary Expenses Salary Payable $40.000 $4150