Use This Information to Answer the Following Question The Entry to Record the Payroll Taxes Expense Would Include

Multiple Choice

Use this information to answer the following question. Baker Company has the following information for the pay period of January 1-15, 2010. Payment occurs on January 20.
$\begin{array}{lrlr}\text { Gross payroll } & \$ 16,000 & \text { Federal income taxes withheld } & \$ 1,800 \\\text { Social security and Medicare rate } & 7.65 \% & \text { Federal unemployment tax rate } & 8 \% \\\text { State unemployment tax rate } & 5.4 \% & &\end{array}$ The entry to record the payroll taxes expense would include a credit to

A) Salaries Payable.
B) Federal Income Taxes Payable.
C) Social Security Tax Payable.
D) Cash.