What is the journal entry to record the salary expense and its related payroll liabilities for this employee if payroll register shows the following amounts for his payroll Salaries and Wages Expense 3,000; FICA--OASDI Taxes Payable 150; FICA- Medicare Taxes Payable 20; Employee Income Taxes Payable 400; Salaries and Wages Payable 2,430?

A. Dr. Cash 3,000; Cr. FICA-OASDI Taxes Payable 150; Cr FICA--Medicare Taxes Payable 20; Cr. Employee Income Taxes Payable 400; Cr. Salaries and Wages Payable 2430

B. Dr. Salaries and Wages Payable 3,000; Cr. FICA-OASDI Taxes Payable 150; Cr FICA--Medicare Taxes Payable 20; Cr. Employee Income Taxes Payable 400; Cr. Salaries and Wages Expense 2430 Dr. Salaries and Wages Expense 3000 Cr. FICA-OASDI Taxes Payable 150 Cr FICA--Medicare Taxes Payable 20; Cr. Employee Income Taxes Payable 400; Cr. Salaries and Wages Payable 2430

C. Dr. Salaries and Wages Expense 3,000; Cr. FICA-OASDI Taxes Payable 150; Cr FICA--Medicare Taxes Payable 20; Cr. Employee Income Taxes Payable 400; Cr. Cash 2430

D. None of the above