Katie Pereira and Ferro Schwartz Are Employees of Free Star,Inc

Katie Pereira and Ferro Schwartz are employees of Free Star,Inc.In February 2017,Katie's gross pay was $8,500,and Ferro's gross pay was $10,900.All earnings are subject to FICA-OASDI Tax of 6.2% and FICA-Medicare Tax of 1.45%.Which of the following would be included in the entry to record the salaries expense for February?

A) a debit to Salaries Payable to employees for $1,202.80
B) a debit to FICA-Medicare Taxes Payable for $1,202.80
C) a credit to FICA-OASDI Taxes Payable for $1,202.80
D) a credit to Salaries Expense for $1,202.80