The following totals for the month of June were taken from the payroll register of Arcon Company: Salaries expense Social security and Medicare taxes withheld Income taxes withheld Retirement savings $ 12,100.00 907.50 286.00 493.00 The entry to record the payment of net pay would include a a. debit to Salaries Payable for $12,100.00 b. credit to Salaries Payable for $10,413.50 c. debit to Salaries Payable for $10,413.50 d. credit to Salaries Expense for $10,413.50