O KSB has a five-day total weekly payroll of $37,500 for all employees. The weekly payroll of $37,500 is paid to employees at the end of the day on Friday, December 31 falls on Tuesday. KSB has a December 31 year-end and all employees worked the entire pay period. The next payday is January 3. On January 3rd KSB prepares the following transaction: a. Salaries Payable Cash Salaries Expense 37,500 37,500 22,500 b. Salaries Payable 15,000 Cash 37,500 Salaries Expense 37,500 C Cash 37,500 Salaries Expense 37,500 d. Salaries Payable 37,500 Salaries Expense 15,000 Salaries Payable 22,500 Cash 37,500 b a P