Bob Bundy, an employee of Concord Corp., will not receive his paycheck until April 2. Based on services performed from March 15 to March 31, his salary was $930. The adjusting entry for Concord Corp. on March 31 is

a

Salaries and Wages Payable	930
Cash		930

b

Salaries and Wages Expense	930
Cash		930

c

Salaries and Wages Expense	930
Salaries and Wages Payable		930

d	No entry is required.