Lila Harrison's Is the Sole Employee of ABC Grocers

Multiple Choice

Lila Harrison's is the sole employee of ABC Grocers.Her gross pay for the week was $400.She had deductions of $50 for federal income tax,$25 for social security tax,and $5.80 for Medicare tax.The journal entry to record her salary would include:

A) a debit to Salaries Expense for $319.20
B) a debit to Salaries Expense for $400
C) a debit to Salaries Payable for $319.20
D) a credit to Salaries Payable for $400