Dan Jones and Pat Smith Are the Only Two Employees

Multiple Choice

Dan Jones and Pat Smith are the only two employees of Lone Star Company. In January, 2009, Dan's gross pay was $4,400 and Pat's gross pay was $5,200. All earnings are subject to FICA taxes of 8%.
Which of the following would be included in the entry to record the payroll for January?

A) A debit to Salary payable to employees for $8,832
B) A debit to FICA tax payable for $768
C) A credit to FICA tax payable for $768
D) A credit to Salary expense for $8,832