The Following Totals for the Month of June Were Taken

Multiple Choice

The following totals for the month of June were taken from the payroll register of Arcon Company: $$\begin{array} { l r } \text { Sal aries expense } & \$ 14,000 \\\text { Social security and Medicare taxes withheld } & 1,050 \\\text { Income taxes withheld } & 2,600 \\\text { Retirement savings } & 1,000\end{array}$$ The entry to record the payment of net pay would include a

A) debit to salaries payable for $14,000
B) debit to salaries payable for $9,350
C) credit to salaries expense for $9,350
D) credit to salaries payable for $9,350