Kline Manufacturing has the following labor costs: Factory - Gross wages $195,000 Factory - Net wages $160,000 Employer Payroll Taxes Payable $25,000 The entry to record the cost of factory labor and the associated payroll tax expense will include a debit to Factory Labor for (A) $220,000 (B) $195,000 (C) $185,000 (D) $170,000