Please help me answer this question:

Ramon Gonzalez's gross pay for the week was $700. He had deductions of $85 for federal income tax, $43.40 for social security tax, $10.15 for Medicare tax as well as $5 for union dues. The journal entry torecord his salarywould include:

A. a debit toSalaries Payablefor $700

B. a debit toSalaries Expensefor $556.45

C. a debit toEmployee Income Tax Payablefor $85

D. a credit toEmployee Income Tax Payablefor $85