Steve,an Employee of Panache Inc

Steve,an employee of Panache Inc.,has gross salary for March of $4,000.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 18%.Steve has a deduction of $320 for health insurance and $80 for United Way.
-Which of the following is included in the entry in the payroll cycle to record the liability of payroll withholding deductions?

A) debit to Salary Payable
B) credit to United Way Payable
C) debit to FICA Tax Payable
D) debit Cash