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

(a) No entry is required.

(b) Salaries and Wages Expense

Salaries and Wages Payable

(c) Salaries and Wages Expense

Cash

(d) Salaries and Wages Payable

Cash

400

400

400

400

400

400