While making adjustment of the journal entries for the accrued salaries of $600 and current salaries of $1500, the salaries expense amount should be debited for an amount of $900.
Journal entries adjustments are the amount that are adjusted at the end of the accounting period to avoid errors while preparing journal entries for the financial transactions.
The adjusted journal entries for the above transactions are attached with an image for reference.
Hence, option B; the salaries expense account will be debited for $900 in the journal entries adjustments.
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