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 Parks Company. $$\begin{array}{ll}\text {Salaries and wages }&\text {\$80,000 }\\\text {FICA taxes withheld }&6,132\\\text {income taxes withheld}&17,600\\\text { medical insurance deductions}&3,200\\\text { federal unemployment taxes}&640\\\text {state unemployment taxes }&4,000\end{array}$$ The entry to record accrual of Parks Company's payroll taxes would include a

A) debit to Payroll Tax Expense for $10,772
B) credit to Payroll Tax Expense for $10,772
C) credit to FICA Taxes Payable for $4,640.
D) credit to Payroll Tax Expense for $4,640.