Colleen Mooney earned a salary of $400 for the last week of September. She will be paid on October 1. The adjusting entry for Colleen”s employer at September 30 is:

(a)

No entry is required.

(b)

Salaries and Wages Expense

400

Salaries and Wages Payable

400

(c )

Salaries and Wages Expense

400

Cash

400

(d)

Salaries and Wages Payable

400

Cash

400