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 $16,977 Federal income tax withheld $2,983 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 Da 516,977.00 Ob. $11,668.15 De 512,9414 d. 512,720,73