In the month of February, 2021, Mason Co. had the following items recorded in their payroll log:

Gross salaries			25,186
CPP (withheld)			1,550
Employee Income Taxes (withheld)			5,872
Pension Plan Deductions			890
Employment Insurance withheld			429
Union dues withheld			403

The journal entry required to record the payment of "net payroll" would include a:

Select one:

a.

Debit to salaries payable for 17,335

b.

Credit to cash for 25,186

c.

Debit to salaries payable for 19,314

d.

Debit to salaries payable for 16,042