Sheffield Corp. employs a 5-day workweek and a September 30 year-end. Normal weekly wages amount to $37100. If September 30 ends on a Wednesday, what is the appropriate journal entry on October 2, the next payday for Sheffield?

1.Dr Salaries and Wages Expense $14840

Dr Salaries and Wages Payable $22260

Cr Cash $37100

2.Dr Salaries and Wages Payable $14840

Cr Cash $14840

3.Dr Salaries and Wages Expense $22260

Dr Salaries and Wages Payable $14840

Cr Cash $37100

4.Dr Salaries and Wages Expense $22260

Cr Cash $22260