The following totals for the month of April were taken from the payroll register of Magnum Company. information to answer the following questions:

Salaries =$12,000

FICA taxes withheld =$900.00

Income Tax withheld=$2,500.

Medical Insurance deductions =$450.00

Federal unemployment taxes=$32.00

State unemployment taxes = $216.00

The entry to journalize

A= Credit to Salaries Payable for $8,150.00

B=Debit to Salaries Payable for $8,150.00

C= Debit to Salaries Payable for $7,902.00

I chose (B) Debit to Salaries Payable for $8,150.00