The Jones Store has the following information for the pay period of March 15 to March 31: Gross payroll FICA tax rate $22,800 7.65% 10% Federal income tax withheld The journal entry to record the accrued payroll on March 31 will be: OA. FICA Tax Payable 1,744 Employee Income Tax Payable 2,280 Salary Expense 18,776 Salary Payable 22,800 B. Salary Expense 22,800 FICA Tax Payable 1,744 Employee Income Tax Payable 2,280 Salary Payable 18,776 C. FICA Tax Payable 1,744 Employee Income Tax Payable 2,280 Salary Payable 18,776 Salary Expense 22,800 D. Salary Payable 22,800 FICA Tax Payable 1,744 Employee Income Tax Payable 2,280 Salary Expense 18,776