Redmont 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:

a) debit to Salaries and Wages Expense for $10,829.

b) debit to Salaries and Wages Payable for $10,829.

c) credit to Salaries and Wages Payable for $14,000.

d) credit to Salaries and Wages Payable for $10,829.