The following totals for the month of June were taken from the payroll register of Arcon Company: Salaries expense $ 13,900.00 Social security and Medicare taxes withheld 1,042.50 Income taxes withheld 325.00 Retirement savings 566.00 The entry to record the payment of net pay would include a a. debit to Salaries Payable for $11,966.50 b. credit to Salaries Payable for $11,966.50 c. credit to Salaries Expense for $11,966.50 d. debit to Salaries Payable for $13,900.00