Lee Company has the following information for the pay period of December 15-31: Gross payroll Social security rate Medicare rate $16,966 Federal income tax withheld $3,113 6% Federal unemployment tax rate 1.5% State unemployment tax rate 0.8% 5.4% Assuming no employees are subject to ceilings for taxes on their earnings, Salaries Payable would be recorded for Oa. $16,966.00 Ob. $12,580.55 Oc. $12,801.11 Od. $11,528.66