According to a summary of the payroll of Scotland Company, $450,000 was subject to the 6.0% social security tax and $500,000 was subject 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 accrued salaries would include a

a) debit to Salaries Expense of $364,500

b) debit to Salaries Payable of $313,000 c)credit to Salaries Expense of $313,000 d) credit to Salaries Payable of $364,500