Art Parrish,the Sole Employee of Parrish Sales,has Gross Salary for March

Multiple Choice

Art Parrish,the sole employee of Parrish Sales,has gross salary for March of $4,000.The entire amount is under the OASDI limit of $106,800,and thus subject to FICA.He is also subject to federal income tax at a rate of 18%.His year-to-date pay has already exceeded the $7,000 cap for FUTA and SUTA.The fifth journal entry in the payroll cycle to record the payment by the company of payroll taxes to the government includes which of the following?

A) Credit to Salary payable
B) Credit to Employee income tax payable
C) Debit to FICA tax payable
D) Debit to Salary payable