The entry to record the payment of office salaries would be:

A) Debit Cash; Credit Salaries Payable
B) Debit Cash; Credit Salaries Expense
C) Debit Salaries Expense; Credit Accounts Payable
D) Debit Salaries Expense; Credit Cash

Salaries Expense

The total amount of salary payments made to employees, recognized as an expense in the accounting period in which the employees' services are rendered.

Office Salaries

Office Salaries refer to the compensation provided to employees who perform administrative duties within an office.

Accounts Payable

Money owed by a company to its suppliers or creditors for goods and services received but not yet paid for.