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 entry on January $3$ to record payment assuming the adjusting and reversing entries were made on December $31$ and January $1.$& $01$:$09$:$52$Multiple ChoiceDebit Salaries expense $$14,400$; debit Salaries payable $$21,600$; credit Cash $$36,000.$Debit Salaries payable $$36,000$; credit Cash $$36,000.$Debit Salaries expense $$36,000$; credit Cash $$36,000.$Debit Salaries expense $$21,600,$ debit Salaries payable $$14,400$; credit Cash $$36,000.$Debit Salaries expense $$21,600$; credit Cash $$21,600.$