The following totals for the month of June were taken from the payroll register of Sheridan Company.

Salaries and wages $66000

FICA taxes withheld 5049

Income taxes withheld 17600

Medical insurance deductions 3200

Federal unemployment taxes 396

State unemployment taxes 3564

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

a)credit to Cash for $36587

b)debit to Salaries and Wages Payable for $36587

c)debit to Salaries and Wages Payable for $36191

d)debit to Salaries and Wages Payable for $40151.