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El asiento de ajuste para registrar los salarios devengados a los empleados por los servicios prestados pero no pagados al final del perodo contable afecta

El asiento de ajuste para registrar los salarios devengados a los empleados por los servicios prestados pero no pagados al final del perodo contable afecta las cuentas de cul de las siguientes maneras?

A. Dbito de Salarios Devengados y crdito de Salarios por Pagar.

B. Dbito Salarios Gastos y Haber Efectivo.

C. Dbito Efectivo y Crdito Gastos de Salarios.

D. Salarios deudores Gastos y Salarios acreedores a Pagar.

E. Dbito de Salarios por Pagar y Haber de Salarios Gastos.

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