The Following Totals for the Month of June Were Taken

Multiple Choice

The following totals for the month of June were taken from the payroll register of Young Company: $\begin{array}{lr}\text { Sal aries expense } & \$ 15,000 \\\text { Social security and Medicare taxes withheld } & 1,125 \\\text { Income taxes withheld } & 3,000 \\\text { Retirement savings } & 500\\\text { Salaries subject to federal and state }\\\text { unemployment taxes of } 6.2 \text { percent }&4,000\end{array}$
The entry to record the accrual of employer's payroll taxes would include a debit to

A) Payroll Tax Expense for $2,498
B) Social Security and Medicare Tax Payable for $2,250
C) Payroll Tax Expense for $1,373
D) Payroll Tax Expense for $3,000