7.

The following totals for the month of June were taken from the payroll register of Xenos Company:

Salaries expense	$14,000
Social security and Medicare taxes withheld	1,050
Federal income taxes withheld	2,800
Retirement savings	500

The entry to record the accrual of employer's payroll taxes would include a

a.debit to Payroll Tax Expense for $2,800.

b.credit to Social Security and Medicare Tax Payable for $2,100.

c.debit to Payroll Tax Expense for $1,050.

d.debit to Payroll Tax Expense for $500.