Which of the following is a liability account? A. Prepaid ExpenseB. Salaries ExpenseC. Service RevenueD. Accounts Payable

D. Accounts Payable

Explanation:

The account payable is a current liability account. It is shown on the liabilities side of the balance sheet. It is considered to be a short term obligation which is to be paid within one year.

While the prepaid expense and the salaries expense is an expense account that is reflected on the debit side of the income statement

And, the service revenue records the revenue earned during the period. It is shown on the credit side of the income statement

To add to that a salary can only be a liability if it's unpaid.