MidminusWest Tutoring had the following payroll information on January 31: Employee Gross Pay Cumulative Earnings Prior to this Payroll R. Tanner $4,300 $4,600 Assume: FICA tax rates are: OASDI 6.2% on a limit of $128,400 and Medicare 1.45%. State Unemployment tax rate is 2% on the first $7,000. Federal Unemployment tax rate is 0.6% on the first $7,000. Federal Income Tax Withheld $900; State Income Tax Withheld $300. Using the information above, the journal entry to record the employee's payroll expense would include: Question content area bottom Part 1 A. a debit to Wages and Salaries Expense in the amount of $4,300. B. a debit to Payroll Tax Expense in the amount of $4,300. C. a credit to FUTA Payable for $112. D. a credit to Cash in the amount of $4,300