Dan Jones and Pat Smith are two employees of Lone Star, Inc. In January 2025, Dan's gross pay was $6,500, and Pat's gross pay was $6,900. 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? OA. a credit to Salaries Expense for $194.30 OB. a debit to FICA-OASDI Taxes Payable for $194.30 OC. a credit to FICA-Medicare Taxes Payable for $194.30 OD. a debit to Salaries Payable to employees for $194.30 k