Grammy's Bakery Had the Following Information for the Pay Period

Multiple Choice

Grammy's Bakery had the following information for the pay period ending June 30: FICA-OASDI applied to the first $106,800 at a rate of 6.2%.
FICA-Medicare applied at a rate of 1.45%.
FUTA applied to the first $7,000 at a rate of 0.8%.
SUTA applied to the first $7,000 at a rate of 5.6%.
State income tax is 3.8%.
Given the above information, what would be the amount applied to FUTA Payable?

A) Debit $4.00
B) Credit $4.00
C) Debit $20.40
D) Credit $20.40