Gatineau Truck Centre This Company Has a Weekly Payroll of $10,000 for Its

Gatineau Truck Centre
This company has a weekly payroll of $10,000 for its employees, who work Monday through Friday. Federal and provincial income taxes are withheld in the amounts of $1,700 and $400, respectively. Employee payroll deductions are withheld at a mandatory rate of 7.65% (6.2% for Canada Pension Plan (CPP) and 1.45% for Workers Safety Insurance Board (WSIB) ) . In addition, the federal and provincial employment taxes are applied at rates of 2% and 5%, respectively. The company's year end is December 31.
-Refer to the figure Gatineau Truck Centre.Which of the following statements will occur in regards to the entry to record wages and the related liabilities?

A) Employee payroll deductions expense will be debited in the amount of $765.
B) Tax payable will be debited in the amount of $620.
C) Workers Safety Insurance Board (WSIB) tax payable will be credited in the amount of $145.
D) Federal income taxes payable will be credited in the amount of $2,100.