Lee Company has the following information for the pay period of December 15-31: Gross payroll Social security rate Medicare rate $17,912 Federal income tax withheld $2,093 6% Federal unemployment tax rate 1.5% State unemployment tax rate 0.8% 5.4% Assuming that for the year to date no employees have reached the maximum earnings subject to FICA or unemployment taxes, salaries payable would be recorded for a. $13,365.06 b. $14,475.60 c. $17,912.00 d. $14,708.46