Panadora Company has the following information for the pay period of January 1-15, 2014. Payment occurs on January 20.

Gross payroll

$32,000

Federal income taxes withheld

$3,600

Social security and Medicare rate

7.65%

Federal unemployment tax rate

0.8%

State unemployment tax rate

5.4%

The entry to record the payroll taxes expense would include a credit to

Salaries Payable.

Federal Income Taxes Payable.

Social Security Tax Payable.

Cash.