Lawrence, an employee of Light, Inc., has gross salary for March of $4,000. The entire amount is under the OASDI limit of $118,500, and thus subject to FICA. His year-to-date pay has already exceeded the $7,000 cap for FUTA and SUTA. Which of the following is a part of the journal entry to record the employer's payroll taxes? O A. debit to FICA Taxes Payable O B. debit to Payroll Tax Expense O C. debit to Cash 0 D. credit to Payroll Tax Expense