Assuming no employees are subject to ceilings for their earnings, Harris Company has the following information for the pay period of January 1531.

Gross payroll	$16,235		Federal income tax withheld	$3,613
Social security rate	6%		Federal unemployment tax rate	0.8%
Medicare rate	1.5%		State unemployment tax rate	5.4%

Salaries Payable would be recorded in the amount of

a.$10,397.81

b.$11,615.43

c.$11,404.38

d.$16,235.00