Assuming no employees are subject to ceilings for their earnings, Harris Company has the following information for the pay period of January 15-31. Gross payroll Social security rate $12,865 Federal income tax withheld $2,649 6% Federal unemployment tax rate 0.8% 1.5% State unemployment tax rate 5.4% Medicare rate Salaries Payable would be recorded in the amount of a. $8,453.50 Ob. $9,251.13 Oc. $9,418.37 Od. $12,865.00