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 Expense

400

Salaries Payable

400

c

Salaries Expense

400

Cash

400

d

Salaries Payable

400

Cash

400