Harris Company has the following information for the pay period of January 15-31: Gross payroll $10,000 Federal income tax withheld $1,800 Social security rate 6.0% Federal unemployment tax rate 0.8% Medicare rate 1.5% State unemployment tax rate 5.4% Assume that for the year to date no employees have reached the maximum earnings subject to FICA taxes. Salaries Payable would be recorded for O a. $6,830 b. $8,630 c. $8,200 Od. $7,450