McHale Enterprises has the following incomplete General Journal entry for the most recent pay date:

Oct	27	Wages and salaries expense	522	$	298,384.00
		Federal withholding tax payable	220			$	50,725.28
		Social Security tax payable	221				17,980.56
		Medicare tax payable	222				4,205.13
		401(k) contributions payable	223				???
		Health Insurance payable	224				8,375.00
		Savings bonds payable	227				1,850.00
		Wages and salaries payable	226				202,671.98
Oct	27	Wages and salaries payable	226		202,671.98
		Cash	101				202,671.98

What is the amount of the 401(k) contributions for the pay date?

A. $2,253.00

B. $15,298.22

C. $12,576.05

D. $9,215.38