Which of the following entries would record correctly the monthly salaries earned by the top management of a manufacturing company?

A) Manufacturing Overhead

XXX

Salaries and Wages Payable

XXX

B) Salaries Expense

XXX

Salaries and Wages Payable

XXX

C) Work in Process

XXX

Salaries and Wages Payable

XXX

D) Salaries and Wages Payable

XXX

Salaries Expense

XXX