On December 31, the Scott Company correctly made an adjusting entry to recognize \(\$ 2,000\) of accrued salaries payable. On January 8 of the next year, total salaries of \(\$ 3,500\) were paid. Assuming the correct reversing entry was made on January 1 , the entry on January 8 will result in a credit to Cash \(\$ 3,500\), and the following debit(s):

a. Salaries Payable \(\$ 3,500\).

b. Salaries Expense \(\$ 3,500\).

c. Salaries Payable \(\$ 2,000\) and Salaries Expense \(\$ 1,500\).

d. Salaries Payable \(\$ 1,500\) and Salaries Expense \(\$ 2,000\).