Angie Pereira and Ferro Schwartz are employees of Free Star, Inc. In February 2019, Angie's gross pay was

$10,500,and Ferro's gross pay was $ 13,900.

All earnings are subject toFICAOASDI

Tax of 6.2% and FICAMedicare

Tax of 1.45%.

Which of the following would be included in the entry to record the salaries expense for February?

A. a debit to salaries payable to employees for $1,512.80

B. a credit to FICA-OASDI taxes payable for $1,512.80

C. a debit to FICA-Medicare taxes payable for 1,512.80

D. a credit to salaries expense for 1,512.80