According to a summary of the payroll of Scotland Company, $500,000 was subject to the 6.0% social security tax and to the 1.5% Medicare tax. Federal income tax withheld was $98,000. Also, $15,000 was subject to state (4.2%) and federal (0.8%) unemployment taxes. The journal entry for the accrued payroll taxes would include a

a.credit to SUTA Payable for $18,900

b.credit to SUTA Payable for $630

c.debit to SUTA Payable for $18,900

d.debit to SUTA Payable for $630