On December 31, Vidorca correctly made an adjusting entry to recognize Rp. 2.000.000 of accrued salaries payable. On January 8 of the next year, total salaries of Rp. 3.400.000 were paid. Assuming the correct reversing entry was made on January 1, the entry on January 8 will result in a credit to Cash Rp. 34.000.000 and the following debit(s)....
a. Salaries Payable Rp. 1.400.000 and Salaries Expense Rp. 2.000.000
b. Salaries Payable Rp. 2.000.000 and Salaries Expense Rp. 1.400.000
c. Salaries Payable Rp. 2.000.000 and Retained Earning Rp. 1.400.000
d. Salaries Payable Rp. 3.400.000
e. Salaries Expense Rp. 3.400.000