On December 31, Kohl Company correctly made an adjusting entry to recognize \($2,000\) of accrued salaries payable. On January 8 of the next year, total salaries of \($3,800\) were paid. Assuming the correct reversing entry was made on January 1, the entry on January 8 will result in a credit to Cash \($3,800\) and the following debit(s):

a. Salaries and Wages Payable \($1,800\) and Salaries and Wages Expense \($2,000\).

b. Salaries and Wages Payable \($2,000\) and Salaries and Wages Expense \($1,800\).

c. Salaries and Wages Expense \($3,800\).

d. Salaries and Wages Payable \($3,800\).