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 Metz Company. $$\begin{array} { l r } \text { Salaries } & \$ 90,000 \\\text { FlCA taxes withheld } & 6,885 \\\text { Income taxes withheld } & 19,800 \\\text { Medical insurance deductions } & 3,600 \\\text { Federal unemployment taxes } & 720 \\\text { State unemployment taxes } & 4,500\end{array}$$ The entry to record accrual of employer's payroll taxes would include a

A) debit to Payroll Tax Expense for $12,105.
B) credit to Payroll Tax Expense for $12,105.
C) credit to FICA Taxes Payable for $5,220.
D) credit to Payroll Tax Expense for $5,220.