Answer:
d. Salary Expense
Explanation:
Salary Expense refers to the salaries or fixed payment by an organization to it's employees. It is an expense and as per the rules of accounting, "debit all expenses and losses, credit all incomes and gains."
Salary expense represents salary which has been earned whether paid or not, as per the accrual concept of accounting.
Thus, a credit balance in Salary Expense represents a likely error since such an account is usually associated with a debit balance, being an expense.
