Art Parrish,the Sole Employee of Parrish Sales,has Gross Salary for March

Art Parrish,the sole employee of Parrish Sales,has gross salary for March of $4,000.The entire amount is under the OASDI limit of $106,800,and thus subject to FICA.He is also subject to federal income tax at a rate of 18%.The second entry in the payroll cycle to record the disbursement of his net pay should include which of the following?

A) Credit to Salary payable for $4,000
B) Debit to Cash for $2,974
C) Debit to Employee income tax payable of $720
D) Credit to FICA tax payable of $306