On December 31, Frank Voris Company correctly made an adjusting entry to recognize $2,000 of accrued salaries and wages payable. On January 8 of the next year, total salaries and wages of $3,400 were paid. Assuming the correct reversing entry was made on January 1, the entry on January 8 will result in a credit to Cash $3,400 and the following debit(s)
(a). Salaries and Wages Payable $2,000
(b). Salaries and Wages Expense $1,400
(c). Salaries and Wages Expense $3,400
(d). Salaries and Wages Payable $1,400