MidWest 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

a a credit to Cash in the amount of $4,300.

B.

a debit to Payroll Tax Expense in the amount of $4,300.

C.

a debit to Wages and Salaries Expense in the amount of $4,300.

D.

a credit to FUTA Payable for $112.