The employees of Neat Clothes work Monday through Friday. Every other Friday the company issues payroll checks totaling $32,000. The current pay period ends on Friday, July 3. Neat Clothes is now preparing quarterly financial statements for the three months ended June 30. What is the adjusting entry to record accrued salaries at the end of June?

Salaries expense22,400Prepaid salaries9,600Salaries payable32,000Salaries expense6,400Salaries payable6,400Prepaid salaries9,600Salaries payable9,600Salaries expense22,400Salaries payable22,400