Which of the following accounting entries is NOT correct?

- If a company purchases supplies on account, the Supplies account is debited, and the Account Payable is credited.

- If a company recognizes other operating expenses on account, the Other Operating Expenses account is debited and Accounts Payable are credited.

- If a company pays cash to purchase land, the Land account is debited and the Cash account is credited.

- If a company pays cash for salary expense, the Salary Expense account is credited and the Cash account is debited.