The Following Totals for the Month of March Were Taken

The following totals for the month of March were taken from the payroll records of Kern Company. Salaries $54,000
FICA taxes withheld 4,131
Income taxes withheld 11,880
Medical insurance deductions 783
Federal unemployment taxes 432
State unemployment taxes 2,700
The entry to record the accrual of federal unemployment tax would include a

A) credit to Federal Unemployment Taxes Payable for $432.
B) debit to Federal Unemployment Taxes Expense for $432.
C) credit to Payroll Tax Expense for $432.
D) debit to Federal Unemployment Taxes Payable for $432.