Randall, an employee of Ramsay's, Inc., has gross salary for March of $4,000. The entire amount is under the OASDI limit of $132,900 and thus subject to FICA. He is also subject to federal income tax at a rate of 18%. Randall has a deduction of $320 for health insurance and $80 for United Way. Which of the following is included in the entry to record the liabilities for payroll withholding deductions? OA. credit to United Way Payable OB. debit to Salaries Payable C. debit to Cash OD. debit to FICA Taxes Payable