71) Katie Pereira and Ferro Schwartz are employees of Free Star, Inc. In February 2017, Katie's gross pay was $6,000, and Ferro's gross pay was $7,400. All earnings are subject to FICA-OASDI Tax of 6.2% and FICA-Medicare Tax of 1.45%. Which of the following would be included in the entry to record the salaries expense for February? A) a credit to Salaries Expense for $830.80 B) a debit to FICA-Medicare Taxes Payable for $830.80 C) a debit to Salaries Payable to employees for $830.80 D) a credit to FICA-OASDI Taxes Payable for $830.80