The Following Totals for the Month of April Were Taken

The following totals for the month of April were taken from the payroll records of Noll Company. $$\begin{array} { l r } \text { Salaries } & \$ 120,000 \\\text { FlCA taxes withheld } & 9,180 \\\text { Income taxes withheld } & 25,000 \\\text { Medical insurance deductions } & 4,500 \\\text { Federal unemployment taxes } & 320 \\\text { State unemployment taxes } & 2,160\end{array}$$ The accrual of employer's payroll taxes would include a(n)

A) increase to Payroll Tax Expense for $2480.
B) increase to Payroll Tax Expense for $11660.
C) increase to FICA Taxes Payable for $18360.
D) decrease to Payroll Tax Expense for $2480.