Supermeg Dry Cleaners Had the Following Payroll Data for Its

Supermeg Dry Cleaners had the following payroll data for its May 14 pay date: May 14 Wages and salaries expense 522 $ 187,327.54
Federal withholding tax payable 220 $ 31,845.68
Social Security tax payable 221 10,769.95
Medicare tax payable 222 2,518.78
401(k) contributions payable 223 6,556.46
Health Insurance payable 224 13,618.71
Union Dues payable 227 4,683.19
Wages and salaries payable 226 117,334.77
May 14 Wages and salaries payable 226 117,334.77
Cash 101 117,334.77
When the firm remits the union dues for this pay period, what is the correct General Journal entry?

A) Debit Union Dues Payable $4,683.19; Credit Cash $4,683.19
B) Debit Cash $4,683.19; Credit Union Dues Payable $4,683.19
C) Debit Union Dues Payable $4,683.19; Credit Cash $6,556.46
D) Debit Cash $6,556.46; Credit Union Dues Payable $4,683.19