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 Ford Company. $$\begin{array} { l r } \text { Salaries and wages } & \$ 80,000 \\\text { FICA taxes withheld } & 6,132 \\\text { Income taxes withheld } & 17,600 \\\text { Medical insurance deductions } & 3,200 \\\text { Federal unemployment taxes } & 640 \\\text { State unemployment taxes } & 4,000\end{array}$$ The entry to record the accrual of federal unemployment taxes would include a

A) credit to Federal Unemployment Taxes Payable for $640.
B) credit to Federal Unemployment Taxes Expense for $640.
C) credit to Payroll Tax Expense for $640.
D) debit to Federal Unemployment Taxes Payable for $640.