QUESTION 10 Five Seasons Company has a total payroll of $1,560,000 which is subject to a 7.6596 FICA tax. Assuming $360,000 was subject to state and federal unemployment tax rates of 49 and 0.8% respectively, the entry to accrue payroll taxes would include a: A. Credit to FUTA tax payable for $2,880 B. Debit to FICA tax expense for $23,800 C. Credit to SUTA tax payable for $50,400 WHO D. Debit to payroll tax expense for $188,680