Papasa Ko, an employee of PLM Company, will not receive her fortnightly pay cheque until April 2. Based on services performed from March 17 to March 31 her salary was P900 the adjusting entry for Merlin Company on March 31 is

A. DR Salaries Expense P900 CR Salaries Payable P900 B. No entry is required C. DR Salaries Expense P900 CR Cash P900 D. DR Salaries Payable P900 CR Cash P900