ABC grocers uses a separate checking account to pay their employees. The gross pay for the period was $850. However after deductions were taken out the net pay for the period was $790. the journal entry to record the issuance of payroll checks to their employees would include?

a debit to Salaries Expense for $790

a debit to Salaries Payable for $850

a debit to Salaries Payable for $790

A credit to Salaries Payable for $850