Tan Traders paid salaries of $130 000 during the year and owes $2 100 for three days work carried out before the 31 December 2011 which will not be paid until January 3 2012. After the adjusting entry for the year ended 31 December 2011: Select one: a. a. Salaries in the income statement are 5132 100 and accrued salaries in the balance sheet are s2 100 b. b. Salaries in the income statement are $130 000 and accrued salaries in the balance sheet are $2100 C.C. Salaries in the income statement are 5127 900 and accrued salaries in the balance sheet are $2100 d. d. Salaries in the income statement are 5132 100 and accrued salaries in the balance sheet are 5132 100