The Following Totals for the Month of March Were Taken

The following totals for the month of March were taken from the payroll records of Kern Company. $$\begin{array} { l r } \text { Salaries } & \$ 270,000 \\\text { FICA taxes withheld } & 20,655 \\\text { Income taxes withheld } & 59,400 \\\text { Medical insurance deductions } & 3,915 \\\text { Federal unemployment taxes } & 2,160 \\\text { State unemployment taxes } & 13,500\end{array}$$ The accrual of employer's payroll taxes would include a(n)

A) increase to Payroll Tax Expense for $36315
B) increase to Payroll Tax Expense for $95715
C) decrease to FICA Taxes Payable for $20655.
D) decrease to Payroll Tax Expense for $36315.