The chart of accounts for the Miguel Company includes the following:

$\backslash$table$[[$Account Name,Account Number$],[$Cash$,11],[$Accounts Receivable,$13],[$Prepaid Insurance,$15],[$Accounts Payable,$21],[$Unearned Revenue,$24],[$Common Stock,$31],[$Dividends$,32],[$Fees Earned,$41],[$Salaries Expense,$54],[$Rent Expense,$56]]$

Page $5$ of the journal contains the following transaction:

$\backslash$table$[[$Description$,$Post. Ref.,Debit,Credit$],[$Salaries Expense,$525,,],[$Cash$,,525,]]$

What is the posting reference that will be found in the salaries expense account?

a$.11$

b$.54$

c$.5$

d$.21$