Junkman Autos uses a separate checking account to pay their employees. The gross pay for the period was $1,000. However, after deductions were taken out, the net pay for the period was $820. The journal entry to record the issuance of payroll checks to their employees is:

A.

     
Salaries Payable$820  
Cash  $820

B.
     
Salaries Payable$1,000  
Cash  $1,000

C.
     
Salaries Expense$820  
Salaries Payable  $820

D.
     
Salaries Expense$820  
Cash  $820


Answer: A

Business

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