Barker Company has 5 sales employees, each of whom earns $24,000 per month and is paid on the last working day of the month. Each employee's wages are subject to FICA social security taxes of 6.2% and Medicare taxes of 1.45% on all wages. Withholding for each employee also includes federal income tax of 16% and monthly medical insurance premiums of $660 for each employee. The entry to accrue the company's monthly sales salaries expense on January 31 will not include:

Select one:

A. A credit to Accrued Payroll Payable of $31,680

B. A credit to FICA-Social Security Taxes Payable for $7,440

C. A credit to FICA-Medicare Taxes Payable for $1,740

D. A credit to Employee Medical Insurance Payable for $3,300