Art Parrish, the Sole Employee of Parrish Sales, Has Gross

Art Parrish, the sole employee of Parrish Sales, has gross salary for March of $4 000. He is subject to income tax at a rate of 18%. The third journal entry in the payroll cycle to record the payment by the company of payroll taxes to the government includes which of the following?

A) Credit to Salary payable
B) Debit to Income tax expense
C) Credit to Employee income tax payable
D) Debit to Payroll tax expense