Redmond's Company's gross salaries and wages are $14,000, and it withholds $2,100 for income taxes and $1,071 for FICA taxes, the journal entry to record the employees' pay should include a:

• debit to Cash for $10,829.
• debit to Salaries and Wages Expense for $10,829.
• credit to Cash for $10,829.
• credit to Salaries and Wages Payable for $14,000.