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. The entry to record accrual of employer's payroll taxes would include a

A) debit to Payroll Tax Expense for $7,263
B) debit to Payroll Tax Expense for $19,143
C) credit to FICA Taxes Payable for $4,131.
D) credit to Payroll Tax Expense for $7,263.