Cormiers Books has the following data in its Federal Income Tax payable General Ledger account:

Federal Income Tax payable			Account Number. 221
DATE	DESCRIPTION	POST REFERENCE	DEBIT	CREDIT	BALANCE
					DEBIT	CREDIT
February 28		J4		$ 3,618.22		$ 7,252.82
March 15		J5

Cormiers Books is a monthly schedule depositor. What entry should appear in the General Ledger to reflect the tax remittance on March 15?

a. Credit 7,252.82

b. Debit 7,252.82

c. Credit 3,618.22

d. Debit 3,618.22