The correct adjusting entry for accrued and unpaid employee salaries of $9,200 on December 31. Debit Salary Expense, $9200; credit Prepaid Salary, $9200. Debit Salary Expense, $9200; credit Salaries Payable, $9200. Debit Salary Expense, $9200; credit Cash, $9200. Debit Salary Expense, $9200; credit Fees Earned, $9200. Debit Salaries Payable, $9200; credit Salary Expense $9200.