Midtown Company has a total payroll of $780,000 which is subject to a 7.65% FICA tax. Assuming $180,000 was subject to state and federal unemployment tax rates of 4% and 0.8% respectively, the entry to accrue payroll taxes would include a:

Select one:

A. Credit to SUTA tax payable for $25,200

B. Credit to FUTA tax payable for $1,440

C. Debit to payroll tax expense for $94,340

D. Debit to FICA tax expense for $11,900