Assuming no employees are subject to ceilings for their earnings, Harris Company has the following information for the pay period of January 15-31. Use this informat to answer the question that follows. Gross payroll Social security rate $19,000 6.0% Medicare rate 1.5% Federal income tax withheld $2,926 Federal unemployment tax rate 0.8% State unemployment tax rate 5.4% Salaries Payable would be recorded in the amount of a. $14,896.00 < Ob. $14,649.00 c. $13,471.00 Od. $19,000.00