In the Following Payroll Transaction, What Is the Amount of the Net

In the following payroll transaction, what is the amount of the net pay? Jun 23 Wages and salaries expense 522 2,349,839.00
Federal withholding tax payable 220 399,472.63
Social Security tax payable 221 145,170.77
Medicare tax payable 222 33,951.23
401(k) contributions payable 223 93,993.56
Health Insurance payable 224 8,375.00
State Income tax payable 227 117,491.95
Wages and salaries payable 226 ???

A) $399,472.63
B) $2,349,839.00
C) $93,993.56
D) $1,551,383.86