Takei Company's payroll for the week ending January 15 amounted to $367,000 for salaries and wages. None of the employees has reached the earnings limits specified for federal or state employer payroll taxes. The following deductions were withheld from employees' salaries and wages: Federal Income Tax $75,000 State Income Tax 3% FICA Taxes 7.65% Union Dues 4.100 United Fund Contributions 2,700 Federal unemployment tax (FUTA) rate is 6,2% less a credit equal to the rate paid for state unemployment taxes. The state unemployment tax (SUTA) rate is 5.4%. Round all amounts to whole dollars. What amount and account should be credited for Net Pay? a) Salary and Wages Payable $246,114 b) Salary and Wages and Expense $246,114 c) Salary and Wages Payable $147,024 d) Salary and Wages Expense $147,024