(1pc 31) According to a summary of the payroll of Scotland Company, S450,000 was subject to the 6.0% social security tax and $500.000 was subject to the 1.5% Medicare tax. Federal income tax withheld was $98.000. Also, S15,000 was subject to state (5.4%) and federal (0.8%) unemployment taxes. The journal entry to record accrued payroll taxes would include a a. debit to SUTA Payable of 810 b. debit to SUTA Payable of $18.900 c. credit to SUTA Payable of $810 d. credit to SUTA Payable of $18,900