On December 31, Frank Voris Company correctly made an adjusting entry to recognize $2,000 of accrued salaries payable. On January 8 of the next year, total salaries 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 $1,400, and Salaries and Wages Expense $2,000.

(b) Salaries and Wages Payable $2,000 and Salaries and Wages Expense $1,400.

(c) Salaries and Wages Expense $3,400.

(d) Salaries and Wages Payable $3,400.