Kierofree Air Tours has the following payroll data for its November 5 pay date:

Nov	5	Wages and salaries expense	522	$199,023.00
		Federal withholding tax payable	220		$33,833.91
		Social Security tax payable	221		11,442.35
		Medicare tax payable	222		2,676.03
		401(k) contributions payable	223		6,965.81
		Health Insurance payable	224		14,468.97
		Union Dues payable	227		4,975.58
		Wages and salaries payable	226		???

How much is the net pay?

a)		$199,023.00
b)		$185,216.26
c)		$142,578.94
d)		$124,660.35