Cathy Company recorded (and paid) salary expense of $125,000 in 2021. However, additional salaries of $5,000 had been earned by employees, but not paid or recorded at December 31, 2021. After the appropriate accounts are adjusted for the year ending December 31, 2021, the balance in the Salaries Expense and Salaries Payable accounts will be: Salaries Expense Salaries Payable $130,000 $5,000 Salaries Expense Salaries Payable $130,000 $0 Salaries Expense Salaries Payable $135,000 $5,000 Salaries Expense Salaries Payable $125,000 $5,000 Salaries Expense Salaries Payable $120,000 $5,000