You are given the following information of unadjusted trail balance as of 31 December 2020:

Salaries Payable: Credit balance $0

Salaries Expense: Debit balance $1,700

Data needed for the adjusting entry: Salaries owed but not yet paid, $800

Journalise its adjusting entries at 31 December 2020?

A

Debit Salaries Expense $800; Credit Salaries Payable $800

B

Debit Salaries Payable $800; Credit Salaries Expense $800

C

Debit Salaries Expense $800; Credit Accounts Payable $800

D

Debit Salaries Receivable $800; Credit Salaries Expense $800