Boxes Galore manufactures plastic storage boxes of all sizes. They run their operations every day of the year, and pay salaries and
wages that total $81,000 per day. Employees are paid every second Friday. If December 31 occurs on the first Tuesday after payday,
the year-end adjusting entry for payroll could include which of the following?
Oa debit to Salary Expense for $1,134,000
O a credit to Cash for $810,000
O a debit to Salary Expense for $243,000
O a credit to Salaries Payable for $324,000