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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

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