Barbara Muller Services (BMS) pays its employees monthly. The payroll information listed below is for January 2018, the first month of BMS's fiscal year. Salaries $80,000 Federal income taxes to be withheld 16,000 Federal unemployment tax rate 0.80% State unemployment tax rate (after FUTA deduction) 5.40% Social security tax rate 6.2% Medicare tax rate 1.45% The journal entry to record payroll for the January 2018 pay period will include a credit to cash (or salaries payable) of: a. $6,210. b. $4,960. c. $11,080. d. $57,880.