
Answer:
D. Credit to Salaries Payable for $8,100.
Explanation:
As we know Accrued expenses are those incurred but not yet recorded in the books. Accrued expenses are represented as a liability in the balance sheet.
So we have the year-end adjusting entry as following:
Account            Debit      Credit
Salaries Expense    $8,100
Salaries Payable               $8,100