Lee Company has the following information for the pay period of December 15-31: Gross payroll $16,799 Federal income tax withheld $2,627 Social security rate 6% Federal unemployment tax rate 0.8% Medicare rate 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. $12,912.07 Ob. $11,870.54 c. $13,130.46 d. $16,799.00