Dan Jones and Pat Smith are two employees of Lone Star, Inc. In January 2019, Dan's gross pay was $ 7 000, and Pat's gross pay was $ 15 900. All earnings are subject to FICAlong dashOASDI Tax of 6.2% and FICAlong dashMedicare 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 credit to Salaries Expense for $ 332.05

B.a credit to

FICAlong dashMedicare

Taxes Payable for $ 332.05

C.

a debit to Salaries Payable to employees for $ 332.05

D.a debit to

FICAlong dashOASDI

Taxes Payable for $ 332.05