For the Month of September,Countrywide Sales Company Recorded Gross Pay $$\begin{array} { | c | l | l | } \hline \text { Salaries and wages expense } & \$ 67,750 & \\\hline \text { Cash } & & 67,750 \\\hline\end{array}$$

For the month of September,Countrywide Sales Company recorded gross pay of $68,000.The net pay for the month amounted to $67,750.The company decided to pay the salaries on 5 October.Which of the following is the journal entry for the payment of salaries?

A) $$\begin{array} { | c | l | l | } \hline \text { Salaries and wages expense } & \$ 67,750 & \\\hline \text { Cash } & & 67,750 \\\hline\end{array}$$
B) $$\begin{array} { | c | l | l | } \hline \text { Salarires and wages payable } & \$ 67,750 & \\\hline \text { Cash } & & 67,750 \\\hline\end{array}$$
C) $$\begin{array} { | c | l | l | } \hline \text { Salaries and wages payable } & \$ 68,000 & \\\hline \text { Cash } & & 68,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | l | } \hline \text { Cash } & \$ 68,000 & \\\hline \begin{array} { l } \text { Salaries and wages } \\\text { expense }\end{array} & & \$ 8,000 \\\hline\end{array}$$