Use This Information to Answer the Following Question

Multiple Choice

Use this information to answer the following question. The following totals for the month of July were taken from the payroll register of Greene Company:
The entry to record the accrual of federal unemployment tax (assume FUTA tax of .8 percent) would include a

A) credit to Federal Unemployment Tax Payable for $64.
B) debit to Federal Unemployment Tax Payable for $64.
C) debit to FUTA Tax Expense for $64.
D) credit to Payroll Taxes and Benefits Expense for $64.