Assume the following payroll information for John Bell: Gross pay $10,000; deductions: income tax $2,500, employment insurance $220, government pension plan $540. What is included in the journal entry to record the employer amounts of the payroll? Assume a Canadian context.

A)	Government pension payable of $540
B)	Employer portion of income tax $2,500
C)	Salaries expense of $6,740