The following totals for the month of April were taken from the payroll register of Asplend Company.

Salaries and wages		$72,000
FICA taxes withheld		5,508
Income taxes withheld		15,000
Medical insurance deductions		2,700
Federal unemployment taxes		192
State unemployment taxes		1,296

The entry to record accrual of Asplend Company's payroll taxes would include a:

a)	Debit to Payroll Tax Expense for $6,996.

b)	Debit to Payroll Tax Expense for $1,488.

c)	Credit to FICA Taxes Payable for $11,016.

d)	Credit to Payroll Tax Expense for $1,488.