Ramon Gonzalez's Gross Pay for the Week Was $700

Multiple Choice

Ramon Gonzalez's gross pay for the week was $700. He had deductions of $85 for federal income tax, $43.40 for social security tax, $10.15 for Medicare tax as well as $5 for union dues. The journal entry to record his federal income tax withheld would include:

A) a debit to Salaries Expense for $556.45
B) a debit to Salaries Payable for $700
C) a credit to Employee Income Tax Payable for $85
D) a debit to Employee Income Tax Payable for $85