In the Journal Entry to Record the Payment of the Taxes

In the journal entry to record the payment of the taxes shown on the quarterly 941 tax form, the debit(s) would be to

A) Cash only.
B) FICA Tax Payable (employee and employer) and Federal Income Tax Payable.
C) FICA Tax Payable (employee only) and Federal Income Tax Payable.
D) Federal Income Tax Payable only.
E) FICA Tax Payable (employer only) and Federal Income Tax Payable.