1) If a company's gross salaries and wages are $20,000, and it withholds $3,000 for income taxes and $1,530 for FICA taxes, the journal entry to record the employees' pay should include a:

a) debit to Salaries and Wages Expense for $15,470.

b) credit to Salaries and Wages Payable for $15,470.

c) credit to Salaries and Wages Payable for $20,000.

d) debit to Salaries and Wages Payable for $15,470.