The Following Totals for the Month of April Were Taken

The following totals for the month of April were taken from the payroll records of Noll Company. Salaries $60,000
FICA taxes withheld 4,590
Income taxes withheld 12,500
Medical insurance deductions 2,250
Federal unemployment taxes 160
State unemployment taxes 1,080
The entry to record accrual of employer's payroll taxes would include a

A) debit to Payroll Tax Expense for $1,240.
B) debit to Payroll Tax Expense for $5,830.
C) credit to FICA Taxes Payable for $9,180.
D) credit to Payroll Tax Expense for $1,240.