Four Points Company Has a Total Payroll of $2,340,000 Which

Four Points Company has a total payroll of $2,340,000 which is subject to a 7.65% FICA tax. Assuming $540,000 was subject to state and federal unemployment tax rates of 4% and 0.8% respectively, the entry to accrue payroll taxes would include a:

A) Debit to payroll tax expense for $283,020
B) Credit to SUTA tax payable for $75,600
C) Debit to FICA tax expense for $35,700
D) Credit to FUTA tax payable for $4,320