Tryst,Inchas a Policy of Accruing $2,300 for Every Employee as a Vacation

Tryst,Inc.has a policy of accruing $2,300 for every employee as a vacation benefit.Sarah,an employee,took a vacation.Which of the following is the correct journal entry for the vacation benefit paid?

A) $$\begin{array} { | c | r | r | } \hline \text { Vacation Benefits Payable } & 1,917 & \\\hline \text { Vacation Benefits Expense } & & 1,917 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Vacation Benefits Expense } & 2,300 & \\\hline \text { Cash } & & 2,300 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Vacation Benefits Payable } & 2,300 & \\\hline \text { Cash } & & 2,300 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Vacation Benefits Expense } & 1,917 & \\\hline \text { Vacation Benefits Payable } & & 1,917 \\\hline\end{array}$$