The Journal Entry Required to Record the Employer Paying the 941

The journal entry required to record the employer paying the 941 payroll tax liability is:

A)
Employees' Federal
Income Tax Payable DR
FICA Taxes Payable DR
Cash $\quad$$\quad$ CR
B)
$\begin{array} { l r } \text { FUTA Payable } & \text { DR } \\\text { Cash } & \text { CR }\end{array}$
C)
SUTA Payable $\quad$$\quad$ DR
Cash $\quad$$\quad$ CR
D)
$\begin{array} { l l } \text { FUTA Payable } & \text { DR } \\\text { FICA Payable } & \text { DR } \\\text { Cash } & \text { CR }\end{array}$