Sierra Blanca Co

Sierra Blanca Co.is required to match $82,620 for its portion of FICA and $8,460 for federal and state unemployment taxes.The entry to record Sierra Blanca's payroll taxes includes:

A) debit to Payroll Tax Expense for $91,080.
B) credit to Payroll Tax Expense for $91,080.
C) debit to FICA Payable for $82,620.
D) debit to Unemployment Tax Payable of $8,460.