During the year, Cheng Company paid salaries of $22,200. In addition, $8,100 in salaries has accrued by the end of the year but has not been paid. The year-end adjusting entry would include which one of the following?

Multiple Choice

• Debit to salaries expense for $30,300
• Credit to salaries payable for $8,100
• Debit to salaries payable for $22,200
• Credit to salaries expense of $8,100