Number 43 please

QUESTION 43 The following totals for the month of January were taken from the payroll register of May Company: Salaries expense Social security and Medicare taxes withheld Income taxes withheld Retirement savings Salaries subject to federal and state unemployment taxes of 6.2 percent $16,000 2,125 3,000 500 8,000 The entry to record the accrual of employer's payroll taxes would include a debit to a. Payroll Tax Expense for $1,869 b. Social Security and Medicare Tax Payable for $2,125 c. Payroll Tax Expense for $2,621 d. Payroll Tax Expense for $2,369