For the month of September, Seawide Sales, Inc. recorded gross pay of $74,500. The net pay for the month amounted to $59,500. The salaries are paid on October 5. Which of the following is the journal entry for the payment of salaries? Select one: A. Salaries and Wages Payable Cash 59,500 59,500 B. Salaries and Wages Expense Cash 59,500 59,500 C. Cash Salaries and Wages Expense 74,500 74,500 D. Salaries and Wages Payable Cash 74,500 74,500