A Company Shows a Balance in Salaries and Wages Payable

A company shows a balance in Salaries and Wages Payable of $40,000 at the end of the month. The next payroll amounting to $60,000 is to be paid in the following month. What will be the journal entry to record the payment of salaries? $\begin{array}{cc}\text{ a. Salaries and Wages Expense } & 60,000 & \\\text{ Salaries and Wages Payable } & &60,000 \\\text{b. Salaries and Wages Expense } & 60,000 & \\\text{ Cash } & & 60,000 \\\text{ c. Salaries and Wages Expense } & 20,000 \\\text{ Cash } && 20,000 \\\text{ d. Salaries and Wages Payable } & 40,000 & \\\text{ Salaries and Wages Expense } & 20,000 0 \\ \text{ Cash } && 60.00 \\\end{array}$