At December 31, the NBC Company owes an employee for four days of work that will not be paid until January 5th. The weekly rate of pay for a five-day workweek is? $800. The adjusting entry to record the accrued wages will include?
A. Debit to Salaries Payable for $800.
B. Debit to Salaries Expense for $640.
C. Debit to Salaries Payable for $640.
D. Debit to Salaries Expense for $800.