If a companys gross salaries and wages are $28,000, and and it withholds $4,200 for income taxes and $2,142 for FICA taxes, the journal entry to record the employees' pay should include a:

A) credit to salaries and wages payable for $28,000

B) debit to salaries and wages expense for $21,658

C) debit to salaries and wages payable for 21,658

D) credit to salaries and wages payable for $21,658