For the month of September, Seawide Sales, Inc. recorded gross pay of $71,500. The net pay for the month amounted to $57,000. The salaries are paid on October 5. Which of the following is the journal entry for the payment of salaries? OA. Salaries and Wages Payable 71,500 Cash 71,500 OB. Salaries and Wages Expense Cash 57,000 57,000 OC. Cash 71,500 Salaries and Wages Expense 71,500 OD. Salaries and Wages Payable Cash 57,000 57,000