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 The entry to record the payment of net pay would include a Oa. debit to Salaries Payable for $12,200.00 Ob. credit to Salaries Expense for $10,537.00 Oc. credit to Salaries Payable for $10,537.00 Od. debit to Salaries Payable for $10,537.00 $12,200.00 915.00 348.00 400.00