increases current liabilities. increases sales revenue. increases selling expenses. Question 4 (Mandatory) (3 points) Comox Candies has gross salaries are $12,000, and it withholds $1,600 for income taxes and $700 for Employment Insurance and other deductions, the journal entry to record the employees' pay should include a: credit to Salaries Payable for $12,000. credit to Cash for $9,700. debit to Salaries Payable for $9,70. debit to Salaries Expense for $9,700