Flagg, Inc. records adjusting entries at its December 31 year end. At December 31, employees had earned $8,800 of unpald and unrecorded salaries. The next payday is January 3, at which time $22,000 will be pald Prepare the January 1 journal entry to reverse the effect of the December 31 salary expense accrual. O Debit Salaries expense $8.800, credit Salaries payable $8.800. O Debit Salaries expense $13.200, debit Salaries payable $8800, credit Cash $22.000 O Debit Salaries payable $13.200, credit Cash $13,.200 O Debit Salaries payable $8,800, credit Salaries expense $8800 0 Debit Salaries expense $13,200; credit Salaries payable $13,200 expense $13.200 crear Sslartes yabe S