【单选题】On December 31, 2015, salaries owed to employees total $8,150. These will be paid on January 4, 2016. An adjusted entry on December 31, 2015, includes which of the following?
A.
Prepaid Expense, $8,150
B.
Salaries Payable, $8,150
C.
Unearned Salaries, $8,150
D.
Unearned Salaries, $8,150 and Salaries Payable, $8,150