Use This Information to Answer the Following Question The Entry to Record the Accrual of Employer's Payroll Taxes

Multiple Choice

Use this information to answer the following question. The following totals for the month of November were taken from the payroll register of Levine Company:
$\begin{array}{llr} \text {Salaries expense } &\$12,000\\ \text { Social security and Medicare taxes withheld } &550\\ \text { Income taxes withheld} &2,500\\ \text { Medical insurance deductions } &250\\ \text { Life insurance deductions} &200\\ \text { Salaries subiect to federal and state unemployment taxes of 6.2 percent } &4,000\\\end{array}$

The entry to record the accrual of employer's payroll taxes would include a debit to Payroll Taxes and Benefits Expense for

A) $1,248.
B) $550.
C) $798.
D) $248.