Alfred Spindle earned gross wages of $$1,850$ for the week ended June $21,201.$ His gross wages year to date, prior to his June $21$ paycheck, were $$42,620.$ He had $$136$ witheld from his pay for federal income taxes, and $$86$ for health insurance. Social Security is $6\mathrm{.}2\%$ and Medicare tax is $1\mathrm{.}45\%$; the federal unemployment tax rate is $0\mathrm{.}6\%$ and the state unemployment tax rate is $4\mathrm{.}2\%,$ both on a maximum of $$7,000$ per each employee's annual earnings. The journal entry to record the employer payroll tax expense associated with Alfred's June $21,201,$ paycheck would include:

Multiple Choice

a debit to Social Security Tax Payable.

a debit to Payroll Taxes Expense.

a debit to Unemployment Compensation Tax Payable.

a credit to Payroll Taxes Expense.