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

a. a debit to Cash and a credit to Salaries Payable
b. a debit to Cash and a credit to Prepaid Salaries
c. a debit to Salaries Payable and a credit to Cash
d. a debit to Salaries Payable and a credit to Salaries Expense
e. No entry would be necessary on January 5.