Gross Earnings for the Pay Period Are $100,000

Multiple Choice

Gross earnings for the pay period are $100,000.Required payroll deductions are: Social Security $6,700;Medicare $1,450;Federal Income tax $18,000 and State income tax $3,850.The journal entry to record wages paid includes a:

A) $100,000 credit to Salaries and Wages Payable.
B) $6,700 debit to FICA Payable.
C) $100,000 debit to Salaries and Wages Expense.
D) $70,000 debit to Salaries and Wages Expense.