Yellow Apron Company pays salaries of $4,500 every two weeks. At December 31, the company's year end, Yellow Apron recorded an adjusting entry for $4,200. How would the company record its first payroll after its December 31st year end?

Multiple choice question.

Debit Salaries expense $4,500; credit Cash $4,500

Debit Salaries payable $4,500; credit Cash $4,500

Debit Salaries expense $300; debit Salaries payable $4,200; credit Cash $4,500

Debit Salaries expense $4,200; credit Salaries payable $4,200