A firm has the following monthly payroll for June, 2019: $360,000 360,000 Total salaries Salaries subject to FICA taxes (6.2% + 1.45%) Salaries subject to FUTA (0.8%) and state unemployment taxes (2.7%) Income taxes withheld 84,000 32,400 In recording the payroll, the net payroll payable is: Select one: O A. $291,600 O B. $263,874 C. $182,814 o D. $300,060