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

Account Debit Credit

Salaries expense $$11,640\mathrm{.}00$

Social security and Medicare taxes withheld $873\mathrm{.}00$

Income taxes withheld $305\mathrm{.}00$

Retirement savings $520\mathrm{.}00$

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

a$.$ debit to Salaries Payable for $$9,942\mathrm{.}00.$

b$.$ debit to Salaries Payable for $$11,640\mathrm{.}00.$

c$.$ credit to Salaries Payable for $$9,942\mathrm{.}00.$

d$.$ credit to Salaries Expense for $$9,942\mathrm{.}00.$