-The Following Totals for the Month of April Were Taken

$\begin{array}{lr}\text { Salaries } & \$ 12,000 \\\text { FICA taxes withheld } & 900 \\\text { Income taxes withheld } & 2,500 \\\text { Medical insurance deductions } & 450 \\\text { Federal unemployment taxes } & 32\\\text { State unemployment taxes }&216\\\end{array}$
-The following totals for the month of April were taken from the payroll register of Magnum Company:
$\begin{array}{ll}\text { Salaries }& \$ 10,000 \\\text { FICA taxes withheld } & 750\\\text { Income taxes withheld } & 2,000\\\text { Medical insurance deductions } & 450\\\text { Unemployment taxes }&420\end{array}$
The entry to record accrual of employer's payroll taxes would include a

A) debit to Payroll Tax Expense for $1,170
B) debit to FICA Taxes Payable for $1,500
C) credit to Payroll Tax Expense for $420
D) debit to Payroll Tax Expense for $1,620