Your company accrued $20,000 of salary expense at the end of Year 1, then paid $30,000 of salaries early in Year 2.How much salary expense applies to Years 1 and 2 respectively?
a. $30,000 and $0
b. $0, and $30,000
c. $10,000 and $20,000
d. $20,000 and $10,000

I guess option "d" is correct .Can someone comment am I right?

Your company accrued $20,000 of salary expense at the end of Year 1, then paid $30,000 of salaries early in Year 2.How much salary expense applies to Years 1 and 2 respectively?
a. $30,000 and $0
b. $0, and $30,000
c. $10,000 and $20,000
d. $20,000 and $10,000

I guess option "d" is correct .Can someone comment am i right?

You should not quess, accounting is not a guessing competition but is based on sound mathematics and logic

Accrued expense means expense related to one period that will be paid in a subsequent period therefore 20,000 relates to period 1 and 10,000 relates to period 2