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

Salaries expense	$ 13,700.00
Social security and Medicare taxes withheld	1,027.50
Income taxes withheld	347.00
Retirement savings	578.00

The entry to record the payment of net pay would include a

a.debit to Salaries Payable for $11,747.50

b.credit to Salaries Payable for $11,747.50

c.debit to Salaries Payable for $13,700.00

d.credit to Salaries Expense for $11,747.50