Lee Company has the following information for the pay period of December 15-31: Gross payroll Social security rate Medicare rate $19,337 Federal income tax withheld $2,276 6% Federal unemployment tax rate 0.8% 1.5% State unemployment tax rate 5.4% Assuming no employees are subject to ceilings for taxes on their earnings, Salaries Payable would be recorded for a. $14,411.83 b. $19,337.00 c. $15,610.72 Od. $15,862.11