The following totals for the month of June were taken from the payroll register of Arcon Company: Salaries expense Social security and Medicare taxes withheld Income taxes withheld Retirement savings $11,620.00 871.50 348.00 545.00 The entry to record the payment of net pay would include a a. debit to Salaries Payable for $11,620.00. b. credit to Salaries Expense for $9,855.50. c. credit to Salaries Payable for $9,855.50. d. debit to Salaries Payable for $9,855.50