The correct answer is: B. Journal.
A journal is a book of original entry in which all financial transactions are recorded in chronological order. The journal entry for salary, rent, or interest paid would include the date, the account debited, the account credited, and the amount of the transaction.
A contra account is an account that is used to offset the balance of another account. For example, the allowance for doubtful accounts is a contra account to accounts receivable.
A receipt is a document that is issued to acknowledge the receipt of money or goods.
A payment is the act of giving money or goods in exchange for something.
Here is an example of a journal entry for salary paid:
Date | Account Debited | Account Credited | Amount
——- | ——– | ——– | ——–
2023-02-25 | Salaries and Wages Expense | Cash | 10,000
In this example, the salary expense account is debited for $10,000, and the cash account is credited for $10,000. This entry records the payment of salaries for the month of February.