Steve,an Employee of Panache Inc

Steve,an employee of Panache Inc.,has gross salary for May of $6,000.The entire amount is under the OASDI limit of $110,100,and thus subject to FICA.He is also subject to federal income tax at a rate of 20%.Which of the following is a part of the journal entry to record the disbursement of his net pay? (Assume a FICA-OASDI Tax of 4.2% and FICA-Medicare Tax of 1.45%.)

A) debit to Cash for $4,461
B) credit to Cash for $4,461
C) debit to Employee income tax payable of $4,461
D) debit to FICA tax payable of $4,461