Use Use this information to answer the following question.

The following totals for the month of November were taken from the payroll register of Levi's Company:

Salaries expense

$$18,000$

Social security and Medicare taxes withheld

$1,377$

Income taxes withheld $(12\%)$

$2,160$

Medical insurance deductions

$500$

Life insurance deductions

$420$

Salaries subject to federal and state unemployment taxes of $6$ percent

$1,000$

The entry to record the net payroll on November $30$ would include a

a$.$

credit to Salaries Payable for $$13,483$

b$.$

credit to Salaries Expense for $$13,543$

c$.$

debit to Salaries Payable for $$13,483.$

d$.$

credit to Salaries Payable for $$13,543$