An adjusting entry was made on December 31, 2009 to accrue salary expense of $2,800. Which of the following entries would be prepared to record the next payment of salaries, on January, 2010 in the amount of $7,000?

Salaries Expense 2,800
Salaries Payable 2,800
Salaries Payable 7,000
Cash 7,000
Salaries Payable 2,800
Salaries Expense 4,200
Cash 7,000
Salaries Payable 2,800
Cash 2,800
Salaries Expense 7,000
Cash 7,000