CalCount Pays a Weekly Payroll of $85,000 That Includes Federal

CalCount pays a weekly payroll of $85,000 that includes federal taxes withheld of $12,700, FICA taxes withheld of $7,890, and pension withholdings of $9,000.What is the effect of assets and liabilities from this transaction?

A) Assets decrease $85,000 and liabilities do not change.
B) Assets decrease $64,410 and liabilities increase $20,590.
C) Assets decrease $64,410 and liabilities decrease $20,590.
D) Assets decrease $55,410 and liabilities increase $29,590.