During the year, Interior Lighting Corp. paid and recorded salaries of $24,000. In addition, $8,000 in salaries has been earned by the managers at the end of the year but has not been paid or recorded. The salaries payable account balance is zero before adjustment. The year-end adjusting entry would include which one of the following?

Group of answer choices

Credit to Salaries Expense of $8,000

Debit to Salaries Expense for $32,000

Debit to Salaries Payable for $24,000

Credit to Salaries Payable for $8,000