The correct adjusting entry for accrued and unpaid employee salaries of $$9,500$ on December $31$ is:

Multiple Choice

Debit Salary Expense, $$9,500$; credit Cash, $$9,500.$

Debit Salary Expense, $$9,500$; credit Salaries Payable, $$9,500.$

Debit Salary Expense, $$9,500$; credit Revenue, $$9,500.$

Debit Salary Expense, $$9,500$; credit Prepaid Salary, $$9,500.$

Debit Salaries Payable, $$9,500$; credit Salary Expense, $$9,500.$