A calendar year$-$end company pays its employees on the last day of the month for work performed during the month.

Gross salaries for the month of April are $$20,000.$

The company withholds the following amounts from its employees' paychecks for this pay period:

federal and state income tax withheld of $$6,500$

FICA$/$Medicare tax withheld of $$1,500$

Tax withholdings are not remitted to the proper tax agencies until the ${10}^{th}$ of the following month. Question: Which of the following is the correct journal entry to record salaries expense on April $30?$