According to a summary of the payroll of Scotland Company, $500,000 was subject to the 6.0% social security tax and to the 1.5% Medicare tax. Federal income tax withheld was $98,000. Also, $15,000 was subject to state (4.2%) and federal (0.8%) unemployment taxes. The journal entry to record the accrued salaries would include a a. debit to Salaries Payable for $313,000 b. credit to Salaries Payable for $364,500 c. debit to Salaries Expense for $364,500 d. credit to Salaries Expense for $313,000 12.