Final answer:
The correct adjusting entry for weekly salaries with a cutoff date of December 31st, a Tuesday, requires dividing the total weekly salaries by the number of workdays, then multiplying by the number of days worked in that week until the cutoff. None of the provided options (a-d) in the question is correct because based on the calculation, the proper adjusting entry should be a debit to Salaries Expense and a credit to Salaries Payable for $1,800.
Step-by-step explanation:
The correct adjusting entry for weekly salaries when December 31 is a Tuesday involves recognizing the expense incurred for the days worked up until that date, even if the payment has not yet been made. The entry should reflect the salaries expense for the portion of the week that has passed and credit to salaries payable for the amount owed but not yet paid to employees.
To calculate the correct values, one needs to know the total weekly salary and then divide this by the number of working days in a week, usually 5 for a typical Monday to Friday workweek. You would then multiply this daily salary expense by the number of days worked in that week up to the cutoff date, which is Tuesday in this case.
For example, if the weekly salaries total $3,000, you'd divide $3,000 by 5 to get $600 per day. Since December 31 is a Tuesday, three days of the week have passed (Monday, Tuesday, and Wednesday). Multiplying three days by the daily salary of $600 gives you a total salary expense of $1,800 for those days.