Lila Harrison's is the sole employee of ABC Grocers. Her gross pay for the week was $400. She had deductions of $50 for federal income tax, $25 for social security tax, and $5.80 for Medicare tax. The journal entry to record her salary would include:

A. A credit to Salaries Payable for $400

B. A debit to Salaries Expense for $319.20

C. A debit to Salaries Expense for $400

D. A debit to Salaries Payable for $319.20