When recording payroll:

\[ \begin{aligned} & \text { (a) gross earnings are recorded as salaries and wages } \\ & \text { payable. } \\ & \text { (b) net pay is recorded as salaries and wages expense. } \\ & \text { (c) payroll deductions are recorded as liabilities. } \\ & \text { (d) More than one of the above. } \end{aligned} \]