Salary Expense Account shows a debit balance of $3,000. Select the correct closing entry below. 0 59 1 2 3 7 9 10 a. Salary Expense Dr $3,000 Cash Account Cr $3,000 14 15 b. Retained Earnings Dr $3,000 Salary Expense Account Cr$3,000 Salary Expense Account Dr $3,000 Retained Earnings Cr$3,000 d. Cash Account Dr $3,000 Salary Expense Cr $3,000