Buster Industries pays weekly salaries of $44,000 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 Salaries Payable, $17,600; credit Cash, $17,600

b. debit Salary Expense, $17,600; credit Dividends, $17,600

c. debit Dividends, $17,600; credit Cash, $17,600

d. debit Salary Expense, $17,600; credit Salaries Payable, $17,600