The adjusting entry to record the salaries earned due to employees for services provided but unpaid at the end of the accounting period affects the accounts in which of the following ways?

A. Debit Accrued Salaries and credit Salaries Payable.

B. Debit Salaries Expense and credit Cash.

C. Debit Cash and credit Salaries Expense.

D. Debit Salaries Expense and credit Salaries Payable.

E. Debit Salaries Payable and credit Salaries Expense.