Company XXX S.L. wants to post the payroll corresponding to April. We have the following data:

• Gross monthly wages and salaries: 750,000
• 14 payments per year (12 regular + 1 extra 30^th June + 1 extra 31^st December, all of the same amount)
• Withholding Income Tax: 25%
• Employer Social Security contribution: 31%
• Withholding employee Social Security: 8%

Indicate which of the following is correct for the payroll entry corresponding to the month of April:

Select one:

a. The amount in the account (465) Salaries payable, is 145,833.33 euros.

b. None of the other options are correct

c. The amount in the account, (4751) Withholding tax payable, is 187,500 euros.

d. The amount in the account (476) Social Security payable, is 271,250 euros.