Gainesville Truck Center This Company Has a Weekly Payroll of $10,000 for Its

Gainesville Truck Center
This company has a weekly payroll of $10,000 for its employees who work Monday through Friday. Federal and state income taxes are withheld in the amounts of $1,700 and $400, respectively, and FICA taxes are withheld at a mandatory rate of 7.65% (6.2% for Social Security and 1.45% for Medicare) . In addition, the federal and state unemployment taxes are applied at rates of 2% and 5%, respectively. The company's year-end is December 31.
-Refer to Gainesville Truck Center. Which of the following expense accounts will be recorded as a result of this payroll transaction?

A) 1, 2, and 3
B) 1, 4, and 5
C) 2, 3, 4, and 5
D) All of the accounts are needed to record the company's payroll.