During the year, Maiden Company paid salaries of $$23,900.$ In addition, $$8,900$ 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?A$)$ Credit to Salaries Expense of $$8,900$B$)$ Credit to Salaries Payable for $$8,900$C$)$ Debit to Salaries Payable for $$23,900$D$)$ Debit to Salaries Expense for $$32,800$