During the year, Cheng Company paid salaries of $22,500. In addition, $8,100 in salaries has accrued by the end of the year but has not been paid. The year-end adjusting entry would include which one of the following?

A. Debit to Salaries Expense for $31,600.
B. Credit to Salaries Expense of $8,100.
C. Debit to Salaries Payable for $22,500.
D. Credit to Salaries Payable for $8,100.

D. Credit to Salaries Payable for $8,100.

Explanation:

As we know Accrued expenses are those incurred but not yet recorded in the books. Accrued expenses are represented as a liability in the balance sheet.

So we have the year-end adjusting entry as following:

Account                       Debit           Credit

Salaries Expense       $8,100

Salaries Payable                             $8,100

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