According to a Summary of the Payroll of Scotland Company

Multiple Choice

According to a summary of the payroll of Scotland Company, $450,000 was subject to the 6.0% social security tax and $500,000 was subject to the 1.5% Medicare tax. Federal income tax withheld was $98,000. Also, $15,000 was subject to state (4.2%) and federal
(0) 8%) unemployment taxes. The journal entry to record the accrued payroll taxes would include a​

A) debit to SUTA Payable for $630
B) debit to SUTA Payable for $18,900
C) credit to SUTA Payable for $630
D) credit to SUTA Payable for $18,900