Multiple Choice Question

On December $31,$ Lazo Co$.$ offers a bonus to its employees of $$100,000$ to be paid in January of the following year. The December $31$ journal entry will require a credit to the $$ account in the amount of $q,$

Cash; $$100,000$

Bonus Payable; $$100,000$

Bonus Expense; $$100,000$

Salaries and Wages Expense; $$100,000$