A company's payroll register shows the following summary totals for the March pay period: Salaries: $28,000 FICA Taxes: $2,142 Federal Income Tax Withheld: $4,000 Net Pay: $21,858 When the company's accountant recorded the journal entry for the period, the gross employee pay should be recorded as a debit of O $21,858 to Salaries Expense $28,000 to Salaries Payable $28,000 to Salaries Expense $21,858 to Salaries Payable