Dan Jones and Pat Smith Are Two Employees of Lone

Dan Jones and Pat Smith are two employees of Lone Star,Inc.In January 2017,Dan's gross pay was $10,500,and Pat'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 payroll tax expense to be paid out by Lone Star,Inc.for January?

A) a debit to Salaries Payable to employees for $310.30
B) a debit to FICA-OASDI Taxes Payable for $310.30
C) a credit to FICA-Medicare Taxes Payable for $310.30
D) a credit to Salaries Expense for $310.30