According to a summary of the payroll of Scotland Company, $$500,000$ was subject to the $6\mathrm{.}0\%$ social security tax and to the $1\mathrm{.}5\%$ Medicare tax. Federal income tax withheld was $$98,000.$ Also, $$15,000$ was subject to state $(4\mathrm{.}2\%)$ and federal $(0\mathrm{.}8\%)$ unemployment taxes. The journal entry for the accrued payroll taxes would include a

credit to SUTA Payable for $$630$

debit to SUTA Payable for $$18,900$

credit to SUTA Payable for $$18,900$

debit to SUTA Payable for $$630$