The Jones Store has the following Information for the pay period of March 15 to March 31: Gross payroll FICA tax rate Federal income tax withheld $24,800 7.65% 12% The journal entry to record the accrued payroll on March 31 will be: OA. FICA Tax Payable 1,897 Employee Income Tax Payable 2,976 Salary Expense 19,927 Salary Payable 24,800 OB. Salary Expense 24,800 FICA Tax Payable 1,897 Employee Income Tax Payable 2,976 Salary Payable 19,927 OC. Salary Payable 24,800 FICA Tax Payable 1,897 Employee Income Tax Payable 2,976 Salary Expense 19,927 OD. FICA Tax Payable 1,897 Employee Income Tax Payable 2,976 Salary Payable 19,927 Salary Expense 24,800