The accrued salary expense journal entry is a debit to Salaries Expense and a credit to Salaries Payable for $1000 on December 31. The company choose not to record reversing entries and pays its weekly payroll of $5000 on January 3 of the following year. The journal entry would include a

a. debit to Salaries Payable for $1000

b. debit to Cash for $4000

c. debit to Retained Earnings for $1000

d. credit to Salaries Expense for $4000