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Check #88 in the amount of $3,000 was issued to the payroll account to cover the second half of the bimonthly payroll...This is a journal

Check #88 in the amount of $3,000 was issued to the payroll account to cover the second half of the bimonthly payroll...This is a journal entry question. I debit salaries expense and credit cash. is that a correct transaction?

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