Dan Jones and Pat Smith are two employees of Lone Star, Inc. In January 2019, Dan's gross pay was $13,000, and Pat's gross pay was $13,900. All earnings are subject to FICA-OASDI Tax of 6.2 % and FICA-Medicare Tax of 1.45%. Which of the following would be included in the entry to record the payroll tax expense to be paid out by Lone Star, Inc. for January? A. a debit to FICA OASDI Taxes Payable for $390.05 B. a credit to FICA -Medicare Taxes Payable for $390.05 C. a debit to Salaries Payable to employees for $390.05 D. a credit to Salaries Expense for $390.05