ABC Grocers Uses a Separate Checking Account to Pay Their

Multiple Choice

ABC Grocers uses a separate checking account to pay their employees. The gross pay for the period was $850. However, after deductions were taken out, the net pay for the period was $790. The journal entry to record the issuance of payroll checks to their employees would include:

A) a credit to Salaries Payable for $850
B) a debit to Salaries Payable for $790
C) a debit to Salaries Payable for $850
D) a debit to Salaries Expense for $790