Oliver Company pays its employees total salaries of $48,900 every other Friday for 10 workdays (employees do not work on Saturdays and Sundays). This year, the company's pay dates fall on November 18 (Friday) and December 2 (Friday). If Oliver closes its books on November 30, which would it record with respect to salaries?

Select one:

a.

Salaries Expense34,230 Salaries Payable 34,230

b.

Salaries Expense44,010 Cash 44,010

c.

Salaries Expense39,120 Salaries Payable 39,120

d.

Salaries Expense29,340 Cash 29,340