Which of the following journal entries is recorded correctly and in the basic format?

Select one:

a.

Cash 1,500

Salaries and Wages Expense 550

Advertising Expense 950

b.

Salaries and Wages Expense 550

Cash 1,500

Advertising Expense 950

c.

Salaries and Wages Expense 550

Advertising Expense 950

Cash 1,600

d.

Salaries and Wages Expense 550

Advertising Expense 950

Cash 1,500