Flagg records adjusting entries at its December $31$ year$-$end. At December $31,$ employees had earned $$14,400$ of unpaid and unrecorded salaries. The next payday is January $3,$ at which time $$36,000$ will be paid. Prepare the journal on January $3$ to record payment assuming the adjusting and reversing entries were made on December $31$ and January $1.$

Multiple Choice

Debit Salaries Expense $$36,000$; credit Cash $$36,000$

Debit Salaries Payable $$36,000$; credit Cash $$36,000$

Debit Salaries Expense $$21,600$; credit Cash $$21,600$

Debit Salaries Expense $$14,400$; debit Salaries Payable $$21,600$; credit Cash $$36,000.$

Debit Salaries Expense $$21,600$; debit Salaries Payable $$14,400$; credit Cash $$36,000.$