The Following Totals for the Month of April Were Taken

Multiple Choice

The following totals for the month of April were taken from the payroll records of Noll Company. $$\begin{array} { l r } \text { Salaries } & \$ 120,000 \\\text { FICA taxes withheld } & 9,180 \\\text { Income taxes withheld } & 25,000 \\\text { Medical insurance deductions } & 4,500 \\\text { Federal unemployment taxes } & 320 \\\text { State unemployment taxes } & 2,160\end{array}$$ The entry to record the accrual of federal unemployment tax would include a

A) credit to Federal Unemployment Taxes Payable for $320.
B) debit to Federal Unemployment Taxes Expense for $320.
C) credit to Payroll Tax Expense for $320.
D) debit to Federal Unemployment Taxes Payable for $320.