A Company Shows a Balance in Salaries and Wages Payable

A company shows a balance in Salaries and Wages Payable of $50000 at the end of the month.The next payroll amounting to $75000 is to be paid in the following month.To record the payment of salaries the company would

A) increase Salaries and Wages Expense $75000 increase Salaries and Wages Payable $ 75000
B) increase Salaries and Wages Expense $75000 decrease Cash $75000
C) increase Salaries and Wages Expense $25000 decrease Cash $25000
D) decrease Salaries and Wages Payable $50000 increase Salaries and Wages Expense $25000
Decrease Cash $75000