The following totals for the month of June were taken from the payroll register of Arcon Company:

Salaries expense	$ 14,130.00
Social security and Medicare Taxes withheld	1,059.75
Income Taxes withheld	306.00
Retirement Savings	532.00

The entry to record the liability for net pay would include a

Select the correct answer.

Credit to Salaries Payable for $12,232.25

Debit to Salaries Payable for $12,232.25

Credit to Salaries Expense for $12,232.25

Debit to Salaries Payable for $14,130.00