Flagg records adjusting entries at its December 31 year end. At December 31, employees had earned $8,800 of unpaid and unrecorded salaries. The next payday is January 3, at which time $22,000 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. Multiple Choice Debit Salaries payable $22,000; credit Cash $22,000. Debit Salaries expense $8,800; debit Salaries payable $13,200; credit Cash $22,000. Debit Salaries expense $13,200, debit Salaries payable $8,800; credit Cash $22,000. Debit Salaries expense $22.000; credit Cash $22,000. Debit Salaries expense $13,200; credit Cash $13,200.