Prior to December 31, of the current year, Salaries expense had a balance of $15,900. On December 31, of the current year, salaries earned by employees but unpaid, amounted to $3,800. If all necessary adjustments are recorded and posted on December 31, closing entries prepared on December 31, of the current year would include a:
a) Debit to Salaries Expense for $3,800
b) Credit to Salaries Payable for $3,800
c) Debit to Salaries Payable for $3,800
d) Credit to Salaries Expense for $3,800