Alpha Company shows a balance in its Salaries and Wages Payable account of $45,000 at the end of the month. The next payroll amounting to $60,000 is to be paid in the following month. Which of the following represents the journal entry to record the payment of the salaries and wages? Debit to Salaries and Wages Expense, $15,000, debit to Salaries and Wages Payable, $45,000, and credit to Cash, $60,000. Debit to Salaries and Wages Expense, $60,000 and credit to Cash, $60,000. Debit to Salaries and Wages Expense, $15,000 and credit to Cash, $15,000. Debit to Salaries and Wages Expense, $60,000 and credit to Salaries and Wages Payable, $60,000