The Following Totals for the Month of April Were Taken

The following totals for the month of April were taken from the payroll register of Asplend Company. $$\begin{array}{ll}\text {Salaries and wages }&\text {\$72,000 }\\\text {FICA taxes withheld }&5,508\\\text {income taxes withheld}&15,000\\\text { medical insurance deductions}&2,700\\\text { federal unemployment taxes}&192\\\text {state unemployment taxes }&1,296\end{array}$$ The entry to record the accrual of federal unemployment taxes would include a

A) credit to Federal Unemployment Taxes Payable for $192.
B) debit to Federal Unemployment Taxes Expense for $192.
C) credit to Payroll Tax Expense for $192.
D) debit to Federal Unemployment Taxes Payable for $192