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.

b. Salaries Expense

400

Salaries Payable

400

c. Salaries Expense

400

Cash

400

d. Salaries Payable

400

Cash

400