Assume the following payroll information for Lizzie Border:

Gross Pay $10,000

Income Tax. $2,500

FICA SSA. $620

FICA Medicare. $145

What is included in the journal entry to record the employer amounts of the payroll? Assume gross salary maximus have not been reached.

A. Salaries payable of $10,000

B. Employer portion of income tax $2,500

C. Salaries expense of $6,740

D. FICA Medicare taxes payable $145