Dan Jones and Pat Smith are two employees of Lone Star, Inc. In January 2019, Dan's gross pay was

$ 11 comma 500$11,500,

and Pat's gross pay was

$ 14 comma 900$14,900.

All earnings are subject to

FICAlong dashOASDI

Tax of

6.26.2%

and

FICAlong dashMedicare

Tax of

1.451.45%.

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 Salaries Payable to employees for $ 382.80$382.80

B.a credit to

FICAlong dashMedicare

Taxes Payable for $ 382.80$382.80

C.a debit to

FICAlong dashOASDI

Taxes Payable for $ 382.80$382.80

D.

a credit to Salaries Expense for $ 382.80