ABC Grocers uses a separate checking account to pay their employees. The gross pay for the period was $850. However, after deductions were take out, the net pay for the period was $790. The journal entry to record the issuance of payroll checks to their employees would include: Multiple Choice a debit to Salaries Expense for $790 O a debit to Salaries Payable for $850 O a debit to Salaries Payable for $790 a credit to Salaries Payable for $850