The Following Totals for the Month of June Were Taken

Multiple Choice

The following totals for the month of June were taken from the payroll register of Young Company:?? $$\begin{array} { l r } \text { Salaries expense } & \$ 15,000 \\\text { Social security and Medicare taxes withheld } & 1,125 \\\text { Income taxes withheld } & 3,000 \\\text { Retirement savings } & 500 \\\text { Salaries subject to federal and state } & \\\quad \text { unemployment taxes of } 6.2 \% & 4,000\end{array}$$ The entry to record the accrual of the employer's payroll taxes would include a debit to

A) Payroll Tax Expense for $2,498
B) Social Security and Medicare Tax Payable for $2,250
C) Payroll Tax Expense for $1,373
D) Payroll Tax Expense for $3,000