Accounting Cycle
 
  1. Question: On December 31, Regis Company correctly made an adjusting entry to recognize \$2,000 of accrued salaries payable. On January 8 of the next year, total salaries of \$3,400 were paid. Assuming the correct reversing entry was made on January 1, the entry on January 8 will result in a credit to Cash \$3,400 and the following debit(s):

    A
    Salaries Payable \$1,400 and Salaries Expense \$2000.

    B
    Salaries Payable \$2,000 and Salaries Expense \$1,400.

    C
    Salaries Expense \$3,400.

    D
    Salaries Payable \$3,400.

    Note: Not available
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