And The entry to record the employers portion of Canada pension plan expense includes a ?

Peter Tomach works for a manufacturing company. He earns $600 a week for a 40-hour week and time and a half for anything over 40 hours per week. During the first week of the year, Peter worked 49 hours. The income tax withholdings are 15% of gross earnings. Canada Pension Plan deductions are 4.95% of gross earnings and Employment Insurance deductions are 1.88% of gross earnings. Ignore the basic Canada Pension Plan exemption. The entry to record the payroll costs imposed on the employer would include a 18 O A. debit to Salary Expense for $600 O B. credit to Employment Insurance Payable for $15.01 O C. credit to Employee Income Tax Payable for $120.38 O D. debit to Canada Pension Plan Expense of $39.72