The journal entry to record the payment of salaries should include a debit to _____ and a credit to_____?

a. salaries expense;cash
b, capital;cash
c. cash;salaries
d. salaries expense;accounts payable

Payment of salaries. This means you paid cash for salaries.

This also means that B and D are incorrect because Capital is not affected and Accounts Payable is not affected either.

C is not correct because a debit to an asset is an increase to the asset and there is no such account as salaries. The accounts for salaries will be Salaries Expense and or Salaries Payable

Capital expense