The adjusting entry to record salaries owed to employees but not paid until the next accounting period involves a credit to: A. Unearned Salaries B. Deferred Salary C. Salary Payable D. Salary Expense Under the allowance method, the entry to record the bad debts estimate includes a: A. debit to Accounts Receivable B. debit to Allowance for Doubtful Accounts C. credit to Accounts Receivable D. debit to Bad Debt Expense