X What adjusting journal entry would be made at December 31 for the following transaction: Salaries of $1,400 earned by employees have not been recorded by the corporation. (A) Dr. account receivable $1,400; Cr. revenue $1,400 B Dr. salaries and wages expense $1,400; Cr. account receivable $1,400 Dr. salaries and wages payable $1,400; Cr. salaries and wages expense $1,400 (D) Dr. salaries and wage expense $1,400; Cr. salaries and wages payable $1,400 BEET Question 5 Adjusting journal entries are divided into two main categories. What are these called? A Deferred Revenues and Deferred Expenses B Deferrals and Accruals Depreciation and Accruals Prepaids and postpaids W