Assuming no employees are subject to ceilings for their earnings, Harris Company has the following information for the pay period of January 15-31. Gross payroll $18,721 Federal income tax withheld $3,455 Social security rate 5% Federal unemployment tax rate 0.8% Medicare rate 1.5% State unemployment tax rate Salaries Payable would be recorded in the amount of 5.4% a. $13,861.93 Ob. $12.701.22 Oc. $18,721.00 Od. $14,105.30