Hire a new Club Manager on 25 January 2021 at a salary of $31,000 per month. The new manager will be on board on 1 February 2021. The month-end adjusting entries should be:

A. Debit salaries & wages expense $6,000, credit salaries & wages payable $6,000 B. Debit salaries & wages payable $6,000, credit cash $6,000 C. Debit salaries & wages expense $6,000, credit cash $6,000 D. No adjusting entry is needed