XYZ Corporation made an accrual adjusting entry on December 31, 2021 by debiting Salaries Expense and crediting Salaries Payable for $30,000. The full amount to be paid in January, 2022 on the next payday is $45,000. What will be the journal entry to record the payment of salaries in January, 2022? Debit Salaries Expense $45,000; Credit Salaries Payable $45.000 Debit Salaries Expense $15,000; Credit Cash $15,000. Debit Salaries Expense $45,000; Credit Cash $45,000 Debit Salaries Payable $30,000 and Salaries Expense $15.000; Credit Cash $45,000