Scott Company has 5 sales employees, each of whom earns $16,000 per month and is paid on the last working day of the month. Each employee's wages are subject to FICA social security taxes of 6.2% and Medicare taxes of 1.45% on all wages. Withholding for each employee also includes federal income tax of 16% and monthly medical insurance premiums of $440 for each employee. The entry to accrue the company's monthly sales salaries expense on January 31 will not include: Question 10 options: A) A credit to FICA-Social Security Taxes Payable for $4,960 B) A credit to FICA- Medicare Taxes Payable for $1,160 C) A credit to Accrued Payroll Payable of $21,120 D) A credit to Employee Medical Insurance Payable for $2,200