5.

The following totals for the month of April were taken from the payroll register of Durbin Company.

Salaries	$12,000
Social security and Medicare taxes withheld	550
Employees federal income taxes withheld	2,500
Medical insurance deductions	450
Federal unemployment taxes	32
State unemployment taxes	216

The journal entry to record the payroll tax expense on April 30 would include a

a.debit to Payroll Tax Expense for $798.

b.credit to Salaries Payable for $8,500.

c.debit to Salaries Payable for $8,252.

d.debit to FICA Taxes Payable for $550.