Can someone help me and explain which one it is please!!

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 $14,752 Federal income tax withheld $2,873 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. $9,857.98 Ob. $10,964.38 Oc. $10,772.60 Od. $14,752.00