The adjusting entry at the end of an accounting period to record the unpaid salaries of employees for work provided is:

• Debit Unpaid Salaries and credit Salaries Payable.
• Debit Salaries Payable and credit Salaries Expense.
• Debit Salaries Expense and credit Cash.
• Debit Salaries Expense and credit Salaries Payable.
• Debit Cash and credit Salaries Expense.