The following totals for the month of April were taken from the payroll register of Branson Corp.: Gross salaries.. $26,850 CPP withheld. 1,330 Employee income taxes withheld..... . 5,785 Medical insurance deductions......... 930 478 446 El withheld. Union dues withheld. The journal entry to record payment of the net payroll would include a Select one: a. credit to Cash for $26,850. b. debit to Salaries Payable for $15,300. . debit to Salaries Payable for $21,065. d. debit to Salaries Payable for $17,881. e. Debit to Manufacturing overhead $26,850