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 0.89% 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 Oa. $8.630 Ob. 56,830 Oc. $3,200 Od. 57450