Assume that no reversing entries are made by this firm. If wages of $11 200 were accrued by it at the end of the year and the first payment of wages in the subsequentyear was $101 600 how would this payment be recorded? Select one: O a. Debit salaries payable $11 200; debit salaries expense $101 600; credit cash $112 800 O b. Debit salaries expense $90 400; credit cash $90 400 O c. Debit salaries payable $11 200; debit salaries expense $90 400; credit cash $101 600 O d. Credit salaries payable $11 200; debit salaries expense $112 800; credit cash $101 600