On December 31, AB Consulting recorded two days' wages of $100 in an adjusting entry which included a debit to Salaries Expense and a credit to Salaries Payable. On January 1, the accountant prepared a reversing entry which included which of the following?

- Debit salaries payable $100; Credit salaries expense $100

- Debit salaries expense $100; credit cash $100

- Debit salaries expense $100; Credit salaries payable $100

- Debit salaries payable $100; credit cash $100