The following totals for the month of June were taken from the payroll register of Arcon Company: Salaries expense $ 14,300.00 Social security and Medicare taxes withheld 1,072.50 Income taxes withheld 286.00 Retirement savings 424.00 The entry to record the payment of net pay would include a

a.credit to Salaries Payable for $12,517.50 b.debit to Salaries Payable for $14,300.00 c.credit to Salaries Expense for $12,517.50 d.debit to Salaries Payable for $12,517.50