The Following Totals for the Month of June Were Taken

The following totals for the month of June were taken from the payroll register of Brettschneider Company. $$\begin{array}{ll}\text {Salaries and wages }&\text {\$22,000 }\\\text {FICA taxes withheld }&1,693\\\text {income taxes withheld}&5,000\\\text { medical insurance deductions}&900\\\text { federal unemployment taxes}&59\end{array}$$ The entry to record accrual of Brettschneider Company's payroll taxes would include a

A) debit to Payroll Tax Expense for $1,742.
B) debit to Payroll Tax Expense for $1,683.
C) credit to FICA Taxes Payable for $6,683.
D) credit to Payroll Tax Expense for $59.