Zipperle Company Has the Following Payroll Information for the Pay

Zipperle Company has the following payroll information for the pay period ending September 18, 20XX: Gross pay $ 27,894.50
Federal withholding tax $ 3,570.00
Social Security tax $ 1,670.56
Medicare tax $ 390.70
401(k) contributions $ 1,115.78
Health Insurance $ 950.00
Garnishment $ 450.00
Net pay $ 19,747.46
Which items would be debited in the General Journal entry to record the employees' share of the payroll?

A) Net pay
B) Gross pay
C) Garnishment
D) 401(k) contributions