a. Credit to Salaries Payable for $8,150.

b. Debit to Salaries Payable for $7,902.

c. Debit to Salaries Payable for $8,150.

d. Debit to Salaries Expense for $7,902.

The following totals for the month of April were taken 900 Income taxes withheld from the payroll register of Magnum Company. The journal entry to record the monthly payroll on April 30 would include a