1. The adjusting entry for the unrecorded and unpaid salaries at year-end, P58,000 is

   1. Debit to Salaries Payable, 58,000 and credit to Salaries Expense, 58,000

   2. Debit to Salaries Expense, 58,000 and credit to Cash, 58,000

   3. Debit to Salaries Expense, 58,000 and credit to Salaries Payable, 58,000

   4. Debit to Salaries Payable, 58,000 and credit to Cash, 58,000