Mo. Inc. pays salaries $1300 each month. On 31/12/2020, the trial balance before adjustments (for 12 months) shows salaries expense balance is $13,000 and the remaining unrecorded salaries amount, will be paid next period. The adjusting entry recorded will be: Select one: O a. Dr. Salaries expense 1300 Cr. Salaries payable 1300 b. Dr. Salaries payable 1300 Cr. Cash 1300 O c. Dr. Salaries expense 2600 Cr. Salaries payable 2600 O d. Dr. Salaries expense 2600 Cr. Cash 2600