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During the year, Cheng Company paid salaries of $22,300. In addition, $8,600 in salaries has accrued by the end of the year but has not

During the year, Cheng Company paid salaries of $22,300. In addition, $8,600 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?

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