On January $25,$ Choo Choco Factory hired an employee who works five days a week from Monday to Friday and receives a weekly salary of $$400$ every Friday, Suppose January $31$ falls on Wednesday, which of the following is correct on January $31?$

Select one:

a$.$ increase salaries expense and increase salaries payable by $$240$

b$.$ increase salaries expense and decrease cash by $$240$

c$.$ increase salaries expense and increase salaries payable by $$400$

d$.$ increase salaries expense and decrease cash by $$400$