The Journal Entry to Record Salaries Earned by 10 Employees

The journal entry to record salaries earned by 10 employees will:

A) debit Salary Expense and credit Salary Payable for the net pay.
B) debit Salary Expense and credit Salary Payable for the gross pay.
C) debit Salary Expense for the gross pay,credit FICA Tax Payable,credit Employee Income Tax Payable and credit Salary Payable for the net pay.
D) debit Salary Expense for the net pay,debit FICA Tax Payable,debit Employee Income Tax Payable,and credit Salary Payable for the gross pay.