Baxter Company has the following information for the pay period of January $1-15,20$xx$.$ Payment occurs onJanuary $20.$Gross payrollSocial Security and Medicare rateState unemployment tax rate$$8,000$ Federal income tax withheld$7\mathrm{.}65\%$Federal unemployment tax rate$5\mathrm{.}4\%25.$ Salaries Payable would be recorded forA$)$ $$6,488$B$)$$$5,380.$C$)$$$7,100.$D$)$$$5,992.$