Dan Jones and Pat Smith are two employees of Lone Star, Inc. In January 2017, Dan's gross pay was $11,500, and Pat's gross pay was $15,400. 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? 17) A) a debit to FICA-OASDI Taxes Payable for $390.05 B) a debit to Salaries Payable to employees for $390.05 C) a credit to FICA-Medicare Taxes Payable for $390.05 D) a credit to Salaries Expense for $390.05