McBean Farms Has the Following Information on Their Form 941

McBean Farms has the following information on their Form 941:

What amount should be entered in Column 1,Lines 5a and 5c? (Assume no Section 125 health insurance and that none of the employees had exceeded the Social Security wage base. )

A) $16,264.00
B) $140,328.00
C) $8,700.34 and $2,034.76,respectively
D) $156,592.00