Use This Information to Answer the Following Question The Entry to Record the Accrual of Federal Unemployment Tax

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 federal unemployment tax (assume FUTA tax of .8 percent) would include a

A) credit to Federal Unemployment Tax Payable for $32.
B) debit to Federal Unemployment Tax Payable for $32.
C) debit to FUTA Tax Expense for $32.
D) credit to Payroll Taxes and Benefits Expense for $32.