Which account is debited for the total gross earnings during a payroll period?

The correct answer is that the Salaries Expense account is debited for the total gross earnings during a payroll period. When payroll is processed, the company has an obligation to pay its employees for the work they have performed, and this obligation reflects in the company's financial records as an expense.

Debiting the Salaries Expense account correctly records the cost of employee labor as an expense for the period in which they worked. This is important because it aligns with the matching principle in accounting, ensuring that expenses are recognized in the same period as the revenues they help to generate. This way, financial statements accurately reflect the costs incurred by the business.

Other options represent different accounts with distinct purposes: the Salary Payable account is credited when an obligation to pay salaries is recorded but not yet paid, Cash is used when actual payments are made to employees, and the Wages Expense account might be used similarly to Salaries Expense but typically pertains to hourly workers rather than salaried employees. Thus, in contexts specifically referring to gross earnings for salaried positions, the Salaries Expense account is the appropriate choice.