Lee Company has the following information for the pay period of December $1531$:

Gross payroll $$15,976$ Federal income tax withheld $$3,221$

Social security rate $6\%$ Federal unemployment tax rate $0\mathrm{.}8\%$

Medicare rate $1\mathrm{.}5\%$ State unemployment tax rate $5\mathrm{.}4\%$

Assuming that for the year to date no employees have reached the maximum earnings subject to FICA or unemployment taxes, salaries payable would be recorded for

a$.$ $$11,764\mathrm{.}49$

b$.$ $$15,976\mathrm{.}00$

c$.$ $$11,556\mathrm{.}80$

d$.$ $$10,566\mathrm{.}29$