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 register of Magnum Company:
$\begin{array}{lr}\text { Sal aries } & \$ 10,000 \\\text { FICA taxes withheld } & 750 \\\text { Income taxes withheld } & 2,000 \\\text { Medical insurance deductions } & 450 \\\text { Unemployment taxes } & 420\end{array}$
The entry to record accrual of employer's payroll taxes would include a

A) debit to Payroll Tax Expense for $1,170
B) debit to FICA Taxes Payable for $1,500
C) credit to Payroll Tax Expense for $420
D) debit to Payroll Tax Expense for $1,620