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 Metz Company. Salaries $30,000
FICA taxes withheld 2,295
Income taxes withheld 6,600
Medical insurance deductions 1,200
Federal unemployment taxes 240
State unemployment taxes 1,500
The entry to record the accrual of federal unemployment tax would include a

A) credit to Federal Unemployment Taxes Payable for $240.
B) credit to Federal Unemployment Taxes Expense for $240.
C) credit to Payroll Tax Expense for $240.
D) debit to Federal Unemployment Taxes Payable for $240.