Dan Jones and Pat Smith Are the Only Two Employees

Dan Jones and Pat Smith are the only two employees of Lone Star Company.In January,2012,Dan's gross pay was $4,400 and Pat's gross pay was $5,200.All earnings are subject to FICA taxes of 8%. Which of the following would be included in the entry to record the payroll tax expense to be paid out by Lone Star Company for January?

A) A debit to FICA tax payable for $734.40
B) A credit to FICA tax payable for $734.40
C) A credit to Salary expense for $734.40
D) A debit to Salary payable to employees $734.40