Jones Company has pretax accounting income of $19,000. Taxable income is also $19,000. The income tax rate is 20%. On December 31 , the company would record its income tax liabilities as: A. debit to income tax expense for $3,800, credit to income tax payable for $3,800 B. a debit to income tax expense for $3,800, credit to accounts payable for $3,800 C. a debit to income tax payable for $3,800, credit to income tax expense for $3,800 D. a debit to cash for $3,800, credit to income tax expense for $3,800