When Recording the Costs Associated with a Postemployment Benefit of a Employer

When recording the costs associated with a postemployment benefit of a employer that was just laid off in the current period, a debit will be made to

A) Salaries expense for the total estimated cost of the postemployment benefit
B) Salaries expense for the current period cost of the unemployment benefit
C) Benefits payable for the total estimated cost of the postemployment benefit
D) Benefits payable for the current period cost of the unemployment benefit