Alba Tours had the following payroll data for its May 14 pay date:

Date	Account Title	Account Number	Debit	Credit
May 14	Wages and salaries expense	522	$ 19,327.54
	Federal withholding tax payable	220		$ 3,023.96
	Social Security tax payable	221		1,119.49
	Medicare tax payable	222		261.82
	401(k) contributions payable	223		773.10
	Health Insurance payable	224		1,271.28
	Wages and salaries payable	226		12,877.90
May 14	Wages and salaries payable	226	12,877.90
	Cash	101		12,877.90

When the firm remits the health insurance for this pay period, what is the correct General Journal entry?

a. Debit cash 2,542.55; Credit Health Insurance Payable 2,542.55

b. Debit Health Insurance Payable 1,271.28; Credit Cash 1,271.28

c. Debit Cash 1,271.28; Credit Health Insurance Payable 1,271.28

d. Debit Health Insurance Payable 2,542.55; Credit Cash 2,542.55