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 Metz Company. $$\begin{array} { l r } \text { Salaries } & \$ 90,000 \\\text { FlCA taxes withheld } & 6,885 \\\text { Income taxes withheld } & 19,800 \\\text { Medical insurance deductions } & 3,600 \\\text { Federal unemployment taxes } & 720 \\\text { State unemployment taxes } & 4,500\end{array}$$ The accrual of employer's payroll taxes would include a(n)

A) increase to Payroll Tax Expense for $12105.
B) decrease to Payroll Tax Expense for $12105.
C) increase to FICA Taxes Payable for $5220.
D) decrease to Payroll Tax Expense for $5220.