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 Ford 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 the accrual of federal unemployment taxes would include a

A) credit to Federal Unemployment Taxes Payable for $640.
B) credit to Federal Unemployment Taxes Expense for $640.
C) credit to Payroll Tax Expense for $640.
D) debit to Federal Unemployment Taxes Payable for $640.