$ 6,000 UNADJUSTED BALANCES AT 12/31/19 BEFORE ADJUSTMENTS (note - these accounts have their normal balances): Prepaid Insurance Supplies Unearned Subscription Revenue 2,000 12,000 The employees of XYZ Company worked the last week in December and their salaries amounted to $14,000. The $14,000 will be paid the first week of January, 2020. The adjusting entry needed at December 31, 2019 assuming the Company uses the Accrual Basis of accounting would be: A A Debit Salaries Payable $14,000 Credit Salaries Expense $14,000 B. Debit Salaries Expense $14,000, Credit Salaries Payable $14,000 OC Debit Salaries Expense $14,000 Credit Cash $14,000 D.No adjustment is needed at December 31, 2019