For the month of September, Seawide Sales, Inc. recorded gross pay of

$ 68 comma 000$68,000.

The net pay for the month amounted to

$ 63 comma 750$63,750.

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	63 comma 75063,750
Cash		63 comma 75063,750

B.

Salaries and Wages Payable	68 comma 00068,000
Cash		68 comma 00068,000

C.

Salaries and Wages Expense	63 comma 75063,750
Cash		63 comma 75063,750

D.

Cash	68 comma 00068,000
Salaries and Wages Expense		68 comma 00068,000