Prepare the appropriate journal entries to record salaries expense and payroll tax expense for the January 2024 pay period. Salaries are not yet paid.
a) Salaries Expense: Debit, Payroll Tax Expense: Credit
b) Salaries Expense: Credit, Payroll Tax Expense: Debit
c) Salaries Expense: Debit, Payroll Tax Expense: Debit
d) Salaries Expense: Credit, Payroll Tax Expense: Credit