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: 

 

Mule Choce dett Saes Epese tr $790 adebit Sales P fo S0 st Sal o0 O oSes sso