Use this information to answer the following question.

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%
                 
                   
     Salaries Payable would be recorded for
        a.  $25,952.
        b.  $21,520.
        c.   $23,968.
        d.   $28,400.