The following totals for the month of April were taken from the payroll register of Coronado Corp.: $28900 1300 5710 Gross salaries CPP withheld Employee income taxes withheld Medical insurance deductions El withheld Union dues withheld 930 483 457 The journal entry to record payment of the net payroll would include a O a. debit to Salaries Payable for $23190. O b.credit to Cash for $28900. C. debit to Salaries Payable for $20477. O d. debit to Salaries Payable for $20020