On January 31 of this year, Gallery Corp. recorded 2 days of accrued salarios ($140) for its emplayees. On Febnuary 13, the company paid its employees a total of $700. The correct journal entres at January 31 and February 13 are Oa Jan 9 Salaries Expense 140 Salaries Payable Feb 13 Salanes Expense560 Salaies Payable 140 140 Cash 700 Jan 9 Salaries Expense 140 Salanes Payable 140 Feb 13 Salaries Payabie Salaries Expense 700 140 Cash 700 Oc Jan 9 Salaries 140 Expense Salaries Payable Feb 13 Salaries Expense Cash 140 700 700 Od Jan 9 Salaries Payable Salaries Expense Feb 13 Salaries Expense Salaries Payable 140 140 560 140 Cash 700