The adjustment for Accrued Salaries would be to:

A) debit Salaries Expense; credit Cash.
B) debit Salaries Payable; credit Prepaid Salaries.
C) debit Salaries Expense; credit Salaries Payable.
D) debit Salaries Payable; credit Cash.

Accrued Salaries

Salaries that have been incurred but not yet paid to employees by the end of a financial period.

Salaries Expense

Salaries expense refers to the total amount paid to employees for services rendered during a specific accounting period, often reported on the income statement.

Salaries Payable

An account that records owed but unpaid wages to employees, regarded as a current liability on the balance sheet.