John Smith works $40$ hours for ABC Corp. for $$15$ per hour. Required payroll deductions are: Social Security $$37\mathrm{.}20$; Medicare $$8\mathrm{.}70$; Federal income tax $$58$; and State income tax $$10.$ Assuming that John gets paid in cash and payroll deductions will be paid the following month, how would ABC record his gross pay?

Multiple choice question.

Cash increases $$600.$

Salaries and Wages Payable increases $$600.$

Cash decreases $$600.$

Salaries and Wages Expense increases $$600.$