Use the following information to answer Questions 40-41 Employee's information Salaries expense CPP payable EI payable Income tax payable Optional life insurance 10000 440 440 Employer's information CPP payable El payable Health insurance benefits payable 232 116 300 2100 40. The journal entry to record the payment of salaries by the employer is: (a) Cr Dr 10000 Salaries expense CPP payable El payable Income tax payable Optional life insurance Cash 440 116 2100 85 7259 (b) Dr Cr Salaries expense 10000 CPP payable El payable Income tax payable Cash 440 116 2100 7344 (c) Cr 9915 Salaries expense CPP payable El payable Income tax payable Cash (d) 440 116 2100 7259 Dr 9915 85 Salaries expense Optional life insurance CPP payable El payable Income tax payable Cash 440 116 2100 7344