Jensen Company
Jensen Company Has the Following Information for the Pay

Jensen Company
Jensen Company has the following information for the pay period of December 15 - 31, 2012:
$\begin{array} { l } \text {Salaries }&\$10,000& \text {fedrial income tax }&\$1,500\\ \text {state income }&\$1,200& \text { FICA}&\$565\\\end{array}$
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Refer to the information provided for Jensen Company. Salaries are paid on December 31, 2012. On December 31st, Cash would be recorded for:

A) $8,500.
B) $10,000.
C) $6,735.
D) $7,300.