Lee Company has the following information for the pay period of December 15-31: Gross payroll $17,555 Federal income tax withheld $3,364 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. $12,874.38 b. $11,785.97 C. $13,102.59 d. 517,555.00