The following totals for the month of April were taken from the payroll register of Concord Corp.:

Gross salaries	$26750
CPP withheld	1500
Employee income taxes withheld	5735
Medical insurance deductions	950
EI withheld	476
Union dues withheld	455

The journal entry to record payment of the net payroll would include a

a)debit to Salaries Payable for $18089.

b)credit to Cash for $26750.

c)debit to Salaries Payable for $21015.

d)debit to Salaries Payable for $17634.