For the month of September, Countrywide Sales, Inc. recorded gross pay of $$66,000.$ The net pay for the month amounted to $$62,500.$ The salaries are paid on October $5.$ Which of the following is the journal entry for the payment of salaries?

A$.$

$\backslash$table$[[$Salaries and Wages Payable,$66,000,],[$Cash$,,66,000]]$

B$.$

$\backslash$table$[[$Salaries and Wages Payable,$62,500,],[$Cash$,,62,500]]$

c$.$

$\backslash$table$[[$Salaries and Wages Expense,$62,500,],[$Cash$,,62,500]]$

D$.$

$\backslash$table$[[$Cash$,66,000,],[$Salaries and Wages Expense,,$66,000]]$