Mid-West Tutoring Had the Following Payroll Information on January 31

Multiple Choice

Mid-West Tutoring had the following payroll information on January 31:
$$\begin{array} { | c | c | c | } \hline \text { Employee } & \text { Gross Pay } & \begin{array} { c } \text { Cumulative Earnings } \\\text { Prior to this Payroll }\end{array} \\\hline \text { R Baxter } & \$ 6,000 & \$ 6,000 \\\hline\end{array}$$
Assume:
FICA tax rates are: OASDI 6.2% on a limit of $117,000 and Medicare 1.45%.
State Unemployment tax rate is 2% on the first $7,000.
Federal Unemployment tax rate is 0.8% on the first $7,000.
Using the information above,the journal entry to record the employee's withholding taxes would include:

A) a debit to Payroll Tax Expense in the amount of $6,000.
B) a debit to Wages and Salaries Expense in the amount of $6,000.
C) a credit to Cash in the amount of $6,000.
D) a credit to FUTA Payable for $48.