Use This Information to Answer the Following Question

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:
Salaries expense $12,000
Social security and Medicare taxes withheld 550
Income taxes withheld 2,500
Medical insurance deductions 250
Life insurance deductions 200
Salaries subject to federal and state unemployment taxes of 6.2 percent 4,000
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.