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 the accrual of federal unemployment tax would include a

A) credit to Federal Unemployment Taxes Payable for $720.
B) credit to Federal Unemployment Taxes Expense for $720.
C) credit to Payroll Tax Expense for $720.
D) debit to Federal Unemployment Taxes Payable for $720.