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

Salaries expense	$ 12,600.00
Social security and Medicare taxes withheld	945.00
Income taxes withheld	295.00
Retirement savings	447.00

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

a. debit to Salaries Payable for $10,913.00

b. debit to Salaries Payable for $12,600.00

c. credit to Salaries Payable for $10,913.00

d. credit to Salaries Expense for $10,913.00