Answer :
Answer:
d. Debit Salaries Expense and credit Salaries Payable.
Explanation:
The adjusting journal entry for salary is shown below:
Salaries expense A/c XXXXX
To Salaries payable A/c XXXXX
(Being unpaid salary is adjusted)
For recording this journal entry, we debited the salaries expense account as it is an expense which is shown in the income statement and credited the salaries payable account as it is a short term liability which is shown in the balance sheet