A payroll register lists the total current period earnings as $23,400. It lists the
total withholdings and deductions as $6,350. What does the journal entry to
record payroll expenses list as the debits and credits for Salaries and Wages
Expense and Salaries and Wages Payable?

A. Salaries and Wages Expense: $23,400 debit; Salaries and Wages
Payable: $17,050 credit

B. Salaries and Wages Expense: $23,400 credit, Salaries and Wages
Payable: $17,050 debit

C. Salaries and Wages Expense: $23,400 debit; Salaries and Wages
Payable: $6,350 credit

D. Salaries and Wages Expense: $23,400 credit; Salaries and Wages
Payable: $6,350 debit