【单选题】On December 31, 2014, salaries owed to employees total $4,150. These will be paid on January 4, 2015. An adjusted trial balance prepared on December 31, 2014, includes which of the following?
A.
Salaries Expense, $4,150 and Salaries Payable, $4,150
B.
Salaries Payable, $4,150 and Unearned Salaries Revenue, $4,150
C.
Unearned Salaries, $4,150
D.
Unearned Salaries, $4,150 and Salaries Payable, $4,150