Mid-West Tutoring had the following payroll information on January 31: Cumulative Earnings Employee Gross Pay 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 0.8% 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: a debit to Payroll Tax Expense in the amount of $4,300. O a debit to Wages and Salaries Expense in the amount of $4,300. O a credit to Cash in the amount of $4,300. O a credit to FUTA Payable for $120