Buster Industries pays weekly salaries of $39,000 on Friday for a five-day week ending on that day. The adjusting entry necessary at the end of the fiscal period ending on Tuesday is

A: debit Salary Expense, $15,600; credit Salaries Payable, $15,600

B: debit Salaries Payable, $15,600; credit Cash, $15,600

C: debit Salary Expense, $15,600; credit Dividends, $15,600

D: debit Dividends, $15,600; credit Cash, $15,600