The Following Totals for the Month of March Were Taken

The following totals for the month of March were taken from the payroll records of Kern Company. $$\begin{array} { l r } \text { Salaries } & \$ 270,000 \\\text { FlCA taxes withheld } & 20,655 \\\text { Income taxes withheld } & 59,400 \\\text { Medical insurance deductions } & 3,915 \\\text { Federal unemployment taxes } & 2,160 \\\text { State unemployment taxes } & 13,500\end{array}$$ The entry to record the accrual of federal unemployment tax would include a

A) credit to Federal Unemployment Taxes Payable for $2,160.
B) debit to Federal Unemployment Taxes Expense for $2,160.
C) credit to Payroll Tax Expense for $2,160.
D) debit to Federal Unemployment Taxes Payable for $2,160.