Maggie Moo's Ice Cream Shop had a gross pay of $19,000 and a net pay of $13,200 for the latest payroll. The journal entry to pay the payroll would be:
A) Salaries Expense 13,200
Cash 13,200
B) Salaries Payable 19,000
Cash 19,000
C) Salaries Expense 13,200
Salaries Payable 13,200
D) Salaries Payable 13,200
Cash 13,200