1. On January 8, the end of the first weekly pay period of the year, Royal Company's payroll register showed that its employees earned $11,380 of office salaries and $32,920 of sales salaries. What are the debit entries to record gross salaries?

   		Debit to Salary Expense - Office $11,380 Debit to Salary Expense - Sales $32,920
   		Debit to Cash - Office Salaries $11,380 Debit to Cash - Sales Salaries $32,320
   		Debit to Salary Expense - Office Salaries $11,380 Debit to Cash - Sales Salaries $32,320
   		Debit to Cash - Office Salaries $11,380 Debit to Salary Expense - Sales Salaries $32,320