Mason Painting Services has a weekly payroll of $22,000. December 31 falls on Wednesday and Mason will pay its employees the following Monday (January 5) for the previous full week. Assume that Mason has a five-day workweek and has an unadjusted balance in Salaries expense of $835,000 at December 31. What amount should be debited to Salaries Expense on December 31?
A. $835,000
B. $8,800
C. $13,200
D. $22,000