Use This Information to Answer the Following Question The Entry on January 20 Would Be a Debit to Has

Use this information to answer the following question. Baker Company has the following information for the pay period of January 1-15,2010.Payment occurs on January 20.
$\begin{array}{lrlr}\text { Gross payroll } & \$ 16,000 & \text { Federal income taxes withheld } & \$ 1,800 \\\text { Social security and Medicare rate } & 7.65 \% & \text { Federal unemployment tax rate } & .8 \%\\\\\text { State unemployment tax rate}&5.4 \%\end{array}$

The entry on January 20 would be a debit to

A) Salaries Payable and a credit to Cash.
B) Salaries Payable and a credit to Salaries Expense.
C) Salaries Expense and a credit to Cash.
D) Salaries Expense and a credit to Salaries Payable.