During the year, Cheng Company paid salaries of $24,000. In addition, $9100 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?

Credit to salaries payable for $9100

Credit to salaries expense of $9100

Debit to salaries expense for $33,100

Debit to salaries payable for $24,000