For the month of September, Countrywide Sales, Inc. recorded gross pay of $66,000. The net...

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Accounting

For the month of September, Countrywide Sales, Inc. recorded gross pay of $66,000. The net pay for the month amounted to $62,500. The salaries are paid on October 5. Which of the following is the journal entry for the payment of salaries?
A.
\table[[Salaries and Wages Payable,66,000,],[Cash,,66,000]]
B.
\table[[Salaries and Wages Payable,62,500,],[Cash,,62,500]]
c.
\table[[Salaries and Wages Expense,62,500,],[Cash,,62,500]]
D.
\table[[Cash,66,000,],[Salaries and Wages Expense,,66,000]]
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