Yams Unlimited has total payroll of $60,000 for the month of September. The income taxes to be withheld are $12,000 and FICA taxes are $4,590. What is the journal entry Yams should record for the payroll?

a) Debit Income tax payable 12,000

Debit FICA tax payable 4,590

Debit Salaries payable 43,410

Credit Salaries expense 60,000

b) Debit Salaries expense 60,000

Credit Income tax payable 12,000

Credit FICA tax payable 4,590

Credit Salaries payable 43,410

c) Debit Salaries expense 60,000

Credit Salaries payable 60,000

d) Debit Salaries expense 60,000

Credit Income tax payable 12,000

Credit Salaries payable 48,000