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, $24.80 for social security tax, and $5.80 for Medicare tax. The journal entry to record her gross pay would include:

A) a credit to Salaries Payable for $400.00
B) a debit to Salaries Payable for $319.40
C) a debit to Salaries Expense for $319.40
D) a debit to Salaries Expense for $400.00