MC Qu. 109 An adjusting entry was made on December ...
An
 adjusting entry was made on December 31, 2014 to accrue a salary 
expense of $1,200. Which of the following entries would be prepared to 
record the next payment of salaries on January, 2015 in the amount of 
$3,000?
$3,000 (total) - $1,200 (accrued) = $1,800 expense