whats thw answer ? thanks

Question 4 (2 points) At the end of last year (2015), the company accrued for $8,200 of salaries payable. No one reversed this accrual in January 2016 and when the company paid out salaries in 2016, an inexperienced accountant did not take into consideration the existence of the salaries payable account so it still had a balance of $8,200 before recording any year-end adjusting entries for 2016. At December 31, 2016 half of time pertaining to the current pay period had passed. That pay period ends on January 7, 2017 at which time the company paid out salaries of $14,000. Required What is the journal entry the company would record on January 7, 2017? None of the above Dr: Salaries expense 14,000/ Cr: Cash 14,000 Dr: Salaries expense 14,000/ Cr: Cash 14,000 Dr: Salaries expense 14,000 / Cr: Salaries payable 7,000/ Cr: Cash 7,000 Dr: Salaries payable 7,000 / Dr: Salaries expense 7.000 / Cash: 14,000 Question 5 (2 points) On January 1, 2019 Blue Light Analytics issued a $1,000,000 bond with a 4% coupon rate and a maturity date of December 31, 2023. Interest is paid semi-annually on June 30 and