Flagg records adjusting entries at its December 31year-end. At December 31, employees had earned $12,000 of unpaid and unrecorded salaries. The next payday is January 3, at which time $30,000 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. Debit Salaries expense $18,000; credit Cash $18,000. Debit Salaries expense $30,000; credit Cash $30,000. Debit Salaries expense $18,000; debit Salaries payable $12,000; credit Cash $30,000. Debit Salaries payable $30,000; credit Cash $30,000. Debit Salaries expense $12,000; debit Salaries payable $18,000; credit Cash $30,000