Angie Pereira and Ferro Schwartz are employees of Free Star, Inc. In February $2025,$ Angie's gross pay was $$7,500,$ and Ferro's gross pay was $$15,400.$ All earnings are subject to FICA$-$OA Tax of $6\mathrm{.}2\%$ and FICA$-$Medicare Tax of $1\mathrm{.}45\%.$ Which of the following would be included in the entry to record the salaries expense for February?

A$.$ a credit to FICA$$OASDI Taxes Payable for $$1,419\mathrm{.}80$

B$.$ a debit to Salaries Payable to employees for $$1,419\mathrm{.}80$

C$.$ a credit to Salaries Expense for $$1,419\mathrm{.}80$

D$.$ a debit to FICA$$Medicare Taxes Payable for $$1,419\mathrm{.}80$