According to a summary of the payroll of Scotland Company, all earnings were subject to the 6.0% social security tax and the 1.5% Medicare tax. Federal income tax withheld was $98,000. Also, $15,000 was subject to state (5.4%) and federal (0.8%) unemployment taxes. The entry to journalize accrued payroll taxes would include a

a.credit to SUTA Payable of $18,900

b.debit to SUTA Payable of $18,900

c.credit to SUTA Payable of $810

d.debit to SUTA Payable of $810