The following totals for the month of June were taken from the payroll register of Arcon Company:

Salaries expense $14,000

Social security and Medicare Taxes withheld 975

Income Taxes withheld 2,600

Retirement Savings 1,000

The entry to record the payment of net pay would include a

Credit to Salaries Payable for $9,425

Debit to Salaries Payable for $14,000

Debit to Salaries Payable for $9,425

Credit to Salaries Expense for $9,425

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