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 records of Noll Company. Salaries $60,000
FICA taxes withheld 4,590
Income taxes withheld 12,500
Medical insurance deductions 2,250
Federal unemployment taxes 160
State unemployment taxes 1,080
The entry to record the accrual of federal unemployment tax would include a

A) credit to Federal Unemployment Taxes Payable for $160.
B) debit to Federal Unemployment Taxes Expense for $160.
C) credit to Payroll Tax Expense for $160.
D) debit to Federal Unemployment Taxes Payable for $160.