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 register of Asplend Company. $$\begin{array} { l r } \text { Salaries and wages } & \$ 72,000 \\\text { FICA taxes withheld } & 5,508 \\\text { Income taxes withheld } & 15,000 \\\text { Medical insurance deductions } & 2,700 \\\text { Federal unemployment taxes } & 192 \\\text { State unemployment taxes } & 1,296\end{array}$$ The entry to record the accrual of federal unemployment taxes would include a

A) credit to Federal Unemployment Taxes Payable for $192.
B) debit to Federal Unemployment Taxes Expense for $192.
C) credit to Payroll Tax Expense for $192.
D) debit to Federal Unemployment Taxes Payable for $192