Legolas Company paid $5,000 cash for executive salaries. When the journal entry to record this $5,000 payment

Question:

Legolas Company paid $5,000 cash for executive salaries. When the journal entry to record this $5,000 payment was made, the payment was mistakenly added to the cost of land purchased by Legolas. The $5,000 should have been recorded as salary expense. Make the journal entry necessary to correct this error.