The employees of Neat Clothes work Monday through Friday. Every other Friday the company issues payroll checks totaling $26,000. 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 expense	18,200
Prepaid salaries	7,800
Salaries payable		26,000

Prepaid salaries	7,800
Salaries payable		7,800

Salaries expense	18,200
Salaries payable		18,200

Salaries expense	5,200
Salaries payable		5,200