Use This Information for Magnum Company to Answer the Following

Multiple Choice

Use this information for Magnum Company to answer the following questions.
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The following totals for the month of April were taken from the payroll register of Magnum Company:
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$$\begin{array} { l r } \text { Salaries } & \$ 12,000 \\\text { FICA taxes withheld } & 900 \\\text { Income taxes withheld } & 2,500 \\\text { Medical insurance deductions } & 450 \\\text { Federal unemployment taxes } & 32 \\\text { State unemployment taxes } & 216\end{array}$$ ​
-The journal entry to record the monthly payroll on April 30 would include a

A) credit to Salaries Payable for $8,150
B) debit to Salaries Expense for $7,902
C) debit to Salaries Payable for $8,150
D) debit to Salaries Payable for $7,902