Sanborn Company has 10 employees, who earn a total of $3,600 in salaries each working day. They are paid on Monday for the five-day workweek ending on the previous Friday, Assume that year ended December 31, is a Wednesday and all employees will be paid salaries for five full days on the following Monday. The adjusting entry needed on December 31 is: Debit Salaries Expense, $10,800; credit Salaries Payable, $10,800. B Debit Salaries Expense, 57,200; credit Salaries Payable, 57,200. Debit Salaries Expense, $18,000; credit Salaries Payable, $18,000. Debit Salaries Payable, 510,800 credit Salaries Expense, $10,800. Debit Salaries Expense, 510,800; credit Cash, $10,800