If accrued salaries were recorded on December $31$ with a credit to Salaries Payable, the entry to record payment of these wages on January $5$ would include

Multiple Choice

No entry would be necessary on January $5$

A debit to Salaries Payable and a credit to Cash

A debit to Salaries Payable and a credit to Salaries Expense

A debit to Cash and a credit to Prepaid Salaries

A debit to Cash and a credit to Salaries Payable