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B is corrent. The liability for accrued salaries at 12/31/Y1 should include all salaries expense which has been incurred, but not yet paid. This would include the overtime pay earned by employees in the 2-week period ended 12/26/Y1 ($4,200), which will not be paid until the next pay period. Accrued salaries would also include the regular pay for the workdays since 12/26/Y1. There were three such workdays (December 29, 30, and 31). Since each biweekly pay period results in $75,000 regular pay for 10 workdays (two 5-day weeks), the accrued salaries for 3 workdays would be 3/10 of $75,000, or $22,500. Therefore, the total liability for accrued salaries at 12/31/Y1 is $26,700 ($22,500 + $4,200).
A is incorrect because the liability for accrued salaries at 12/31/Y1 should include all salaries expense which has been incurred, but not yet paid. This would include the overtime pay earned by employees in the 2-week period ended 12/26/Y1 ($4,200), which will not be paid until the next pay period. Accrued salaries would also include the regular pay for the workdays since 12/26/10. There were three such workdays (December 29, 30, and 31). Since each biweekly pay period results in $75,000 regular pay for 10 workdays (two 5-day weeks), the accrued salaries for 3 workdays would be 3/10 of $75,000, or $22,500. Therefore, the total liability for accrued salaries at 12/31/Y1 is $26,700 ($22,500 + $4,200).  
C is incorrect because the liability for accrued salaries at 12/31/Y1 should include all salaries expense which has been incurred, but not yet paid. This would include the overtime pay earned by employees in the 2-week period ended 12/26/Y1 ($4,200), which will not be paid until the next pay period. Accrued salaries would also include the regular pay for the workdays since 12/26/Y1. There were three such workdays (December 29, 30, and 31). Since each biweekly pay period results in $75,000 regular pay for 10 workdays (two 5-day weeks), the accrued salaries for 3 workdays would be 3/10 of $75,000, or $22,500. Therefore, the total liability for accrued salaries at 12/31/Y1 is $26,700 ($22,500 + $4,200).  
D is incorrect because it fails to take into account the overtime pay.