Jack, an employee of Desert Sky, Inc., has gross salary for May of $19,000. The entire amount is under the OASDI limit of $118,000 and thus subject to FICA. He is also subject to federal income tax at a rate of 20%. 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 Cash for $ 14,127

B. debit to Employee Income Taxes payable of $ 3, 800

C. credit to FICAlong dashMedicare Taxes Payable of $ 276

D. credit to Salaries Payable for $ 19,000