Alfred Spindle Earned Gross Wages of $1,850 for the Week

Multiple Choice

Alfred Spindle earned gross wages of $1,850 for the week ended June 21, 2019. His gross wages year to date, prior to his June 21 paycheck, were $42,620. He had $136 withheld from his pay for federal income taxes, and $86 for health insurance. Social Security and is 6.2% and Medicare tax is 1.45%; the federal unemployment tax rate is 0.6% and the state unemployment tax rate is 4.2%, both on a maximum of $7,000 per each employee's annual earnings. The journal entry to record the employer payroll tax expense associated with Alfred's June 21, 2019, paycheck would include

A) A debit to Payroll Tax Expense
B) A debit to FICA Tax Payable
C) A debit to Unemployment Compensation Tax Payable
D) A credit to Payroll Tax Expense