The correct adjusting entry for accrued and unpaid employee salaries of $9,000 on December 31 is:

A) debit Salary Expense,$9,000; credit Cash,$9,000
B) debit Salary Expense,$9,000; credit Fees Earned,$9,000
C) debit Salary Expense,$9,000; credit Prepaid Salary,$9,000
D) debit Salary Expense,$9,000; credit Salaries Payable,$9,000
E) debit Salaries Payable,$9,000; credit Salary Expense $9,000

The correct adjusting entry for accrued and unpaid employee salaries would be to debit Salary Expense and credit Salaries Payable. This is because the salaries have been earned by the employees and should be recognized as an expense in the current period, even though they have not yet been paid. The Salaries Payable account represents the amount that the company owes to its employees for these accrued and unpaid salaries. The other options are not correct because they do not reflect the proper account to be credited or debited.