Lila Harrison's is the sole employee of ABC Grocers. Her gross pay for the week was $400. She had deductions of $50 for federal income tax, $25 for social security tax, and $5.80 for Medicare tax. The journal entry torecord her salarywould include:

A. a credit toSalaries Payablefor $400

B. a debit toSalaries Expensefor $319.20

C. a debit toSalaries Expensefor $400

D. a debit toSalaries Payablefor $319.20