A company recorded 2 days of accrued salaries of $2,200 for its employees on January 31. On February 9, it paid its employees $8,600 for these accrued salaries and for other salaries earned through February 9. Assuming the company does not prepare reversing entries, the January 31 and February 9 journal entries are:

A)
1/31 Salaries Expense 2,200
Salaries Payable 2,200

2/9 Salaries Payable 8,600
Salaries Expense 2,200
Cash 8,600 Incorrect
b)
1/31 Salaries Payable 2,200
Salaries Expense 2,200

2/9 Salaries Expense 6,400
Salaries Payable 2,200
Cash 8,600
c)
1/31 Salaries Expense 2,200
Cash 2,200

2/9 Salaries Expense 8,600
Cash 8,600
d)
1/31 Salaries Expense 2,200
Salaries Payable 2,200

2/9 Salaries Expense 8,600
Cash 8,600
e)
1/31 Salaries Expense 2,200
Salaries Payable 2,200

2/9 Salaries Expense 6,400
Salaries Payable 2,200
Cash 8,600