Cost Accounting: Which of the following journal entries would be used to record direct labor costs

Which of the following journal entries would be used to record direct labor costs in a company having two processing departments (Department A and Department B)?

Multiple Choice

Debit Credit
Salaries and Wages Expense XXX
Salaries and Wages Payable XXX

Debit Credit
Work in Process-Department A XXX
Work in Process-Department B XXX
Salaries and Wages Payable XXX

Debit Credit
Salaries and Wages Payable XXX
Work in Process XXX

Debit Credit
Work in Process XXX
Salaries and Wages Payable XXX