MC Qu. 10-52 ABC Grocers uses a separate checking account... ABC Grocers uses a separate checking account to pay their employees. The gross pay for the period was $850. However, after deductions were taken out the nel pay for the period was $790. The journal entry to record the issuance onayroll checks to their employees would include: MC Qu. 10-52 ABC Grocers uses a separate checking account... ABC Grocers uses a separate checking account to pay their employees. The gross pay for the period was $850. However, after deductions were taken out the nel pay for the period was $790. The journal entry to record the issuance onayroll checks to their employees would include