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

a.No entry is required.

400

b.Salaries and Wages Expense

Salaries and Wages Payable

400

c.Salaries and Wages Expense

400

Cash

400

d.Salaries and Wages Payable

400

Cash

400