Plymouth Sharks Hockey Accessories Had the Following Transactions Involving the Sale

Plymouth Sharks Hockey Accessories had the following transactions involving the sale of merchandise.You are to prepare the necessary general journal entries.All sales are subject to a 6% sales tax and have a 2/10,n/30 discount terms.
December 2 $\quad$ Sold merchandise priced at $\$ 100$ to Cathy Norton on account.
December 4 $\quad$ Sold merchandise priced at $\$ 125$ to a cash customer.
Decem ber 10 $\quad$ Payment from Cathy Norton received.
Decem ber 16 $\quad$ Cash customer returned $\$ 40$ worth of merchandise.
-Wages and Salaries Payable would be used to record:

A) gross earnings of the employees paid.
B) net earnings of the employees not paid.
C) cumulative earnings of the employees
D) the paid portion of the earnings.