At December $31,2023($the company$$s year$-$end$)$ employees are owed $$78,000.$ The adjusting entry to record these salaries would include:

A$)$ A Debit to Salaries Payable for $$78,000$

B$)$ A Credit to Salaries Expense for $$78,000$

C$)$ A Debit to Salaries Expense for $$78,000$

D$)$ A Credit to Salaries Payable for $$108,000$