Use This Information for Magnum Company to Answer the Following

Multiple Choice

Use this information for Magnum Company to answer the following questions.
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The following totals for the month of April were taken from the payroll register of Magnum Company:
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$$\begin{array} { l r } \text { Salaries } & \$ 12,000 \\\text { FICA taxes withheld } & 900 \\\text { Income taxes withheld } & 2,500 \\\text { Medical insurance deductions } & 450 \\\text { Federal unemployment taxes } & 32 \\\text { State unemployment taxes } & 216\end{array}$$ ​
-The entry to record the accrual of the employer's payroll taxes would include a

A) debit to Payroll Tax Expense for $2,500
B) debit to FICA Taxes Payable for $1,800
C) credit to Payroll Tax Expense for $248
D) debit to Payroll Tax Expense for $1,148