UCONN Company has the following monthly payroll for March $2023$ :

Total salaries

Salaries subject to FICA taxes for Social Security

Salaries subject to FUTA $(0\mathrm{.}8\%)$ and state unemployment taxes $(5\mathrm{.}4\%)$

$360,000$

$320,000$

$84,000$

Assume FICA tax rate for Social Security is $6\mathrm{.}2\%$ and FICA tax rate for Medicare is $1\mathrm{.}45\%,$ and Income Tax rate is $18\%.$

In recording the payroll, the salaries payable is:

A$)$ $$227,660$

C$)$ $$264,932$

B$)$ $$267,660$

D$)$ $$270,140$