The employees of Lucid Laboratories are paid every two weeks on Friday for a Monday though Friday ...

The employees of Lucid Laboratories are paid every two weeks on Friday for a Monday though Friday work week. Total payroll is $1200 and covers 10 workdays. The end of the current month falls on the second Tuesday of the pay period. What is the adjusting journal entry to accrue payroll at the end of the month?

A)
Salaries Expense840
      Salaries Payable      360

B)
Prepaid Salaries360
      Salaries Payable360

C)
Salaries Expense840
Prepaid Salaries360
      Salaries Payable1200

D)
Salaries Expense840
      Salaries Payable       840