Use the following information to answer the following questions.

The following totals for the month of April were taken from the payroll register of Magnum Company.

Salaries $12,000

FICA taxes withheld 550

Income taxes withheld 2,500

Medical insurance deductions 450

Federal Unemployment Taxes 32

State Unemployment Taxes 216

. Assuming no employees are subject to ceilings for their earnings, Moore Company has the following information for the pay period of January 15 - 31, 2021. Gross payroll $18,000, Federal income tax withheld $4,000, Social security rate 6%, Federal unemployment tax rate 8%, Medicare rate 1.5%, State unemployment tax rate 5.4%.

Salaries Payable would be recorded for

a. $11,534

b. $12,650

c. $12,950

d. $18,000