The following totals for the month of April were taken from the payroll register of Kirk Company. Salaries $24,000 FICA taxes withheld 1,100 Income taxes withheld 5,000 Medical insurance deductions 900 Federal unemployment taxes 64 State unemployment taxes 432 The entry to record accrual of Kirk Company's payroll taxes would include a A. credit to Payroll Tax Expense for $496. B. debit to Payroll Tax Expense for $496. C. debit to Payroll Tax Expense for $1,596. D. credit to FICA Taxes Payable for $2,200