Jack, an employee of Desert Sky, Inc., has gross salary for May of $16,000. The entire amount is under the OASDI limit of $117,000 and thus subject to FICA. He is also subject to federal income tax at a rate of 24%. Which of the following is a part of the journal entry for accrual of the employer payroll taxes? (Assume a FICAlong dashOASDI Tax of 6.2% and FICAlong dashMedicare Tax of 1.45%.) Jack's income to date exceeds the FUTA and SUTA tax income limits.

A.

debit to Employee Income Taxes payable of $3,840.00

B.

credit to Salaries Payable for $16,000

C.

debit to Cash for $11,256.00

D.

credit to FICAlong dashMedicare Taxes Payable of $232.00