The Following Data Is for the January 19 Pay Date

Multiple Choice

The following data is for the January 19 pay date for Waryzbok Inc.: Which of the following represents the missing Social Security and Medicare taxes?
$$\begin{array} { | l | l | l | r | r | r | } \hline \text { Jan } & 19 & \text { Wages and salaries expense } & 522 & \$ 12,987.00 & \\\hline & & \text { Federal withholding taxpayable } & 220 & & \$ 2,207.79 \\\hline & & \text { 5ocial Seourity tax payable } & 221 & & ? ? ? \\\hline & & \text { Medicare taxpayable } & 222 & & ? ? ? \\\hline & & 401 ( k ) \text { contributions payable } & 223 & & 454.55 \\\hline & & \text { Health Insurance payable } & 224 & & 944.15 \\\hline & & \text { State Income tax payable } & 227 & & 324.68 \\\hline & & \text { Wages and salaries payable } & 226 & & 8,134.55 \\\hline & & & & & \\\hline \text { Jan } & 19 & \text { Wages and salaries payable } & 226 & 8134.55 & \\\hline & & \text { Cash } & 101 & & 8,134.55 \\\hline\end{array}$$

A) Social Security tax, $746.66; Medicare tax, $174.62
B) Social Security tax, $188.31; Medicare tax, $805.19
C) Social Security tax, $204.15: Medicare tax, $792.35
D) Social Security tax, $792.35; Medicare tax, $204.15