For the month of September, Seawide Sales, Inc. recorded gross pay of $ 61 750. The net pay for the month amounted to $ 60 250. The salaries are paid on October 5. Which of the following is the journal entry for the payment of salaries?

A. Salaries and wages payable 61,750

cash. 61750

b. Salaries and wages payable 60,250

cash. 60,250

c. salaries and wages expense 60,250

cash 60,250

d. cash 61,750

salaries and wages expense. 61,750