【单选题】A company made no adjusting entry for accrued and unpaid employee salaries of $9,000 on December 31. The entry to record the adjusting entry should have been:
A.
debit Salary Expense, $9,000; credit Cash, $9,000
B.
debit Salary Expense, $9,000; credit Fees Earned, $9,000
C.
debit Salary Expense, $9,000; credit Prepaid Salary, $9,000
D.
debit Salary Expense, $9,000; credit Salaries Payable, $9,000
E.
debit Salaries Payable, $9,000; credit Salary Expense