Need help with the procediment.

The following totals for the month of June were taken from the payroll register of Young Company:

Salaries expense	$15,000
Social security and Medicare taxes withheld	1,125
Income taxes withheld	3,000
Retirement savings	500
Salaries subject to federal and state
unemployment taxes of 6.2 percent		4,000

The entry to record the accrual of employer's payroll taxes would include a debit to

Payroll Tax Expense for $1,125

Social Security and Medicare Tax Payable for $2,250

Payroll Tax Expense for $2,498

Payroll Tax Expense for $1,373 CORRECT