Flanders Company paid its employees $5,000 for the last two weeks of work. No previous accrual had been made. Which of the following is the correct journal entry for this transaction?

Select one:

a.

Salaries Payable	$5,000
	Cash		$5,000

b.

Cash	$5,000
	Salaries Payable		$5,000

c.

Salaries Expense	$5,000
	Cash		$5,000

d.

Cash	$5,000
	Salaries Expense		$5,000

e.

Salaries Expense	$5,000
	Salaries Payable		$5,000