Hayden company expects to pay 6% bonus on net income after deducting the bonus. assume the company reports net income of $135,680 before the calculation of the bonus. The journal entry to record the accrued bonus includes

A. a debit to Employee Bonus Payable, $7,680.

B. a debit to Employee Bonus Expense, $8,141.

C. a credit to Cash, $8,141.

D. a credit to Employee Bonus Payable, $7,680.