At the end of March, One Eleven Music Studio had $200 outstanding relating to employee salaries that were earned in March but not yet paid. Select the appropriate journal entry:

a. Debit Salaries Payable $200, credit Salaries Expense $200

b. Debit Salaries Expense $200, credit Salaries Payable $200

c. Debit Supplies Asset $200, credit Supplies Payable $200

d. Debit Salaries Expense $200, credit Cash $200