Use This Information to Answer the Following Question The Amount of Liabilities Relating to Payroll,other Than Salaries Payable,is

Multiple Choice

Use this information to answer the following question. The following totals for the month of November were taken from the payroll register of Levine Company:
$\begin{array}{llr} \text {Salaries expense } &\$12,000\\ \text { Social security and Medicare taxes withheld } &550\\ \text { Income taxes withheld} &2,500\\ \text { Medical insurance deductions } &250\\ \text { Life insurance deductions} &200\\ \text { Salaries subiect to federal and state unemployment taxes of 6.2 percent } &4,000\\\end{array}$

The amount of liabilities relating to payroll,other than Salaries Payable,is

A) $4,178.
B) $3,748.
C) $3,628.
D) $4,298.