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According to a summary of the payroll of Scotland Company, all earnings were subject to the 6.0% social security tax and the 1.5% Medicare tax. Federal income tax withheld was $98,000. Also, $15,000 was subject to state (5.4%) and federal (0.8%) unemployment taxes. The entry to journalize accrued payroll taxes would include a

a. credit to SUTA Payable of $810

b. debit to SUTA Payable of $18,900

c. credit to SUTA Payable of $18,900

d. debit to SUTA Payable of $810