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 transactions must be recorded?

A) Canada Pension Plan (CPP) expense will be debited in the amount of $1,240.
B) Workers Safety Insurance Board (WSIB) expense will be debited in the amount of $290.
C) Canada Pension Plan (CPP) expense will be debited in the amount of $620.
D) Workers Safety Insurance Board (WSIB) payable will be credited in the amount of $1,530.