The following totals for the month of April were taken from the payroll records of Noll Company. The entry to record the accrual of federal unemployment tax would include a A) credit to Payroll Tax Expense for $320. B) debit to Federal Unemployment Taxes Expense for $320. C) debit to Federal Unemployment Taxes Payable for $320. D) credit to Federal Unemployment Taxes Payable for $320