Flagg records adjusting entries at its December 31 year-end. At December 31, employees had earned $11,200 of unpaid and unrecorded salaries. The next payday is January 3, at which time $28,000 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 Payable $28,000; credit Cash $28,000. Debit Salaries Expense $28,000; credit Cash $28,000. Debit Salaries Expense $28,000; credit Cash $28,000. Debit Salaries Expense \$11,200; debit Salaries Payable \$16,800; credit Cash \$28,000. Debit Salaries Expense $16,800; credit Cash $16,800. Debit Salaries Expense \$16,800; debit Salaries Payable \$11,200; credit Cash \$28,000