Buster Industries pays weekly salaries of $48,500 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 Dividends, $19,400; credit Cash, $19,400

b.debit Salaries Payable, $19,400; credit Cash, $19,400

c.debit Salary Expense, $19,400; credit Dividends, $19,400

d.debit Salary Expense, $19,400; credit Salaries Payable, $19,400