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: ​
​
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