The following totals for the month of April were taken from the payroll records of Sunland Company.

Salaries	$115200
FICA taxes withheld	8810
Income taxes withheld	24000
Medical insurance deductions	4300
Federal unemployment taxes	310
State unemployment taxes	2070

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

A	debit to Payroll Tax Expense for $2380.

B	credit to FICA Taxes Payable for $17620.

C	debit to Payroll Tax Expense for $11190.

D	credit to Payroll Tax Expense for $2380.