8. The following totals for the month of April were taken from the payroll records of Sheffield Company Salaries (before deductions) $22,500 Employee taxes withheld 6,000 Employment insurance withheld 75 CPP withheld 175 Recording the monthly payroll on April 30 would include a(n) a. Increase to Salaries and Wages Payable for $22,500 b. Decrease to Salaries and Wages Payable for $22,500 c. Increase to Salaries and Wages Expense for $16,250 d. Increase to Salaries and Wages Expense for $22,500