Harrison, an employee of Safe Associates, Inc., has gross salary for March of $4,000. The entire amount is under the OASDI limit of $132,900 and thus subject to FICA. He is also subject to federal income tax at a rate of 18%. Harrison has a deduction of $320 for health insurance and $80 for United Way. Which of the following is included in the entry to record the disbursement of his net pay?

Select one: A. credit to Salaries and Wages Payable B. debit to United Way Payable C. debit to FICA Taxes Payable D. credit to Cash