In the following payroll transaction, what is the amount of the net pay?

Jun	23	Wages and salaries expense	522	2,349,839.00
		Federal withholding tax payable	220		399,472.63
		Social Security tax payable	221		145,170.77
		Medicare tax payable	222		33,951.23
		401(k) contributions payable	223		93,993.56
		Health Insurance payable	224		8,375.00
		State Income tax payable	227		117,491.95
		Wages and salaries payable	226		???

a)		$399,472.63
b)		$2,349,839.00
c)		$93,993.56
d)		$1,551,383.86