The following totals for the month of June were taken from the payroll register of Mike Corp.:

Gross salaries	$28400
CPP withheld	1370
Employee income taxes withheld	5740
Medical insurance deductions	920
EI withheld	477
Union dues withheld	459

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

a.

credit to Cash for $28400.

b.

debit to Salaries Payable for $19434.

c.

debit to Salaries Payable for $22660.

d.

debit to Salaries Payable for $19893.