If a Company's Gross Salaries Are $12,000,and It Withholds $1,800

Multiple Choice

If a company's gross salaries are $12,000,and it withholds $1,800 for income taxes and $800 for Employment Insurance and other deductions,the journal entry to record the employees' pay should include a:

A) debit to Salaries Expense for $9,400.
B) debit to Salaries Payable for $9,400.
C) credit to Salaries Payable for $12,000.
D) credit to Cash for $9,400.