Art Panache, the Sole Employee of Panache Sales, Has Gross

Art Panache, the sole employee of Panache Sales, has gross salary for May of $6,000. The entire amount is under the OASDI limit of $110,100, and thus subject to FICA. He is also subject to federal income tax at a rate of 20%. Which of the following is a part of the journal entry for accrual of the employer payroll taxes? (Assume a FICA-OASDI Tax of 6.2% and FICA-Medicare Tax of 1.45%.) Art's income to date exceeds the FUTA and SUTA tax income limits.

A) credit to Salary payable for $6,000
B) debit to Cash for $4,461
C) debit to Employee income tax payable of $1,200
D) credit to FICA-Medicare tax payable of $87