The following totals for the month of April were taken from the payroll records of Bramble Corp..

Salaries	$117600
FICA taxes withheld	9000
Income taxes withheld	24500
Medical insurance deductions	4400
Federal unemployment taxes	310
State unemployment taxes	2120

The entry to record accrual of employers payroll taxes would include a

A	debit to Payroll Tax Expense for $2430.

B	debit to Payroll Tax Expense for $11430.

C	credit to FICA Taxes Payable for $18000.

D	credit to Payroll Tax Expense for $2430.