For the Month of September, Countrywide Sales Company Recorded Gross $$\begin{array} { | c | r | r | } \hline \text { Salaries and Wages Payable } & 56,000 & \\\hline \text { Cash } & & 56,000 \\\hline\end{array}$$

For the month of September, Countrywide Sales Company recorded gross pay of $58,750. The net pay for the month amounted to $56,000. The company decided to pay the salaries on October 5. Which of the following is the journal entry for the payment of salaries?

A) $$\begin{array} { | c | r | r | } \hline \text { Salaries and Wages Payable } & 56,000 & \\\hline \text { Cash } & & 56,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Salaries and Wages Payable } & 58,750 & \\\hline \text { Cash } & & 58,750 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Salaries and Wages Expense } & 56,000 & \\\hline \text { Cash } & & 56,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 58,750 & \\\hline \text { Salaries and Wages Expense } & & 58,750 \\\hline\end{array}$$