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 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.