A company shows a balance in Salaries and Wages Payable of $51000 at the end of the month. The next payroll amounting to $76500 is to be paid in the following month. What will be the journal entry to record the payment of salaries?

Salaries and Wages Expense	76500
Cash			76500

Salaries and Wages Expense	76500
Salaries and Wages Payable			76500

Salaries and Wages Expense	25500
Cash			25500

Salaries and Wages Payable	51000
Salaries and Wages Expense	25500
Cash			76500